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FY 1994-1995 -- Approved Annual Budget
(Muo City ot College Station .'N fiscal Year lOq4 -1995 ANNUAL BUDOE.T Approved by the College Station City Council on September 30, 1994 MISSION STATEMENT On behalf of the citizens of College Station, the city council will promote the safety, health, and general well-being of our communitg within the bounds of fiscal rtsponsibilitg while preserving and advancing the qualitg of life for its citizens. CITY OF COLLEGE STATION APPROVED BUDGET FOR FISCAL YEAR OCTOBER 1,1994 TO SEPTEMBER 30, 1995 MAYOR • yfflm aPLt-1-4 :*I LYNN MCILHANEY, MAYOR PRO-TEM BILL FOX, COUNCILMAN NANCY CROUCH, COUNCILWOMAN HUB KENNADY, COUNCILMAN DAVID HICKSON, COUNCILMAN LARRY MARRIOT, COUNCILMAN THOMAS E. BRYMER, INTERIM CITY MANAGER GLENN SCHROEDER, EXECUTIVE DIRECTOR OF FISCAL AND HUMAN RESOURCES CHARLES CRYAN, ASSISTANT DIRECTOR OF FINANCE 1� PRINTED ON RECYCLED PAPER PI GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of College Station, Texas For the Fiscal Year Beginning October 1, 1993 President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City of College Station for its annual budget for the fiscal year beginning October 1, 1993. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. CITY OF COLLEGE STATION. TEXAS PRINCIPAL CITY OFFICIALS AUGUST 1994 ELECTED OFFICIALS: MAYOR................................................................................................................................................................. LARRY J. RINGER COUNCILMEMBERS .... ................................................................................................................................. LYNN R. MCILHANEY ................................................................................................................................................................................ NANCY CROUCH ................................................................................................................................................................................. DAVID HICKSON ............................................... ........................................................................................................................... HUBBARD KENNADY ............................................................................................................................................................................................. BILL FOX ................................................................................................................................................................................LARRY MARRIOT CITY ADMINISTRATION: INTERIM CITY MANAGER.............................................................................................................................. THOMAS E. BRYMER ASSISTANT CITY MANAGER FOR COMMUNITYSERVICES GROUP............................................................................................................. THOMAS E. BRYMER ASSISTANT CITY MANAGER FOR OPERATIONSGROUP..................................................................................................................................... JOHN C. WOODY EXECUTIVE DIRECTOR FOR MANAGEMENT SERVICES GROUP............................................................................................................LINDA S. PIWONKA EXECUTIVE DIRECTOR FOR FISCAL AND HUMAN RESOURCES....................•--............................................................................................... GLENN SCHROEDER DIRECTOR OF ECONOMIC AND DEVELOPMENTSERVICES................................................................................................................................. ELREY B. ASH FIRECHIEF............................................................ ........................................................................................ WILLIAM L. KENNEDY DIRECTOR OF PARKS AND RECREATION................................................................................................STEPHEN C. BEACHY HUMAN RESOURCES DIRECTOR............................................................................................................... KAREN N. PAVLINSKI POLICECHIEF .................... ............................................................................................................................. EDGAR R. FELDMAN DIRECTOROF PUBLIC SERVICES.............................................................................................................................MARK SMITH CITYATTORNEY..............................................................................................................................................CATHERINE LOCKE CITYSECRETARY.............................................................................................................................................. CONNIE L. HOOKS We're Committed C I W, APOf To Excellence TABLE OF CONTENTS PAGE TransmittalLetter................................................................................................................................................................i Budget Summary BudgetOverview................................................................................................................................................:............. 1 CityOrganization Chart.................................................................................................................................................. 21 NetOperating Budget Summary ..................................................................................................................................... 22 Graphof Net Operating Budget...................................................................................................................................... 23 CombinedFund Summary ......................................................:...................................................................................... 24 Analysisof Tax Rate....................................................................................................................................................... 25 Analysisof Property Evaluations.................................................................................................................................... 26 General Fund ....................... FundSummary ............................................................................................................................................................... 30 GeneralFund Department Summary .............................................................................................................................. 32 Sources& Uses of Funds (Pie Chart)............................................................................................................................. 33 Departments GeneralGovernment........................................................................................................................................... 34 Fiscal& Human Resources................................................................................................................................. 38 Police.................................................................................................................................................................... 43 Fire....................................................................................................................................................................... 48 TABLE OF CONTENTS PAGE Economic and Development Services.................................................................................................................. 52 PublicServices..................................................................................................................................................... 56 Parks& Recreation.............................................................................................................................................. 60 ManagementServices......................................................................................................................................... 64 CombinedUtilitv Fund........................................................................................................................................................... 71 UtilityOrganization Chart ................................................................................................................................................ 72 FundSummary ............................................................................................................................................................... 74 CombinedUtility Fund Summary .................................................................................................................................... 76 ElectricFund Summary........................................................................................................................................................... 78 Sources& Uses of Funds (Pie Chart)............................................................................................................................. 80 ElectricFund Summary .................................................................................................................................................. 81 DepartmentSummary ..................................................................................................................................................... 82 WaterFund Summary............................................................................................................................................................ 86 Sources& Uses of Funds (Pie Chart)............................................................................................................................. 88 WaterFund Summary ..................................................................................................................................................... 89 DepartmentSummary ..................................................................................................................................................... 90 WastewaterFund Summary..................................................................................................................................................... 92 Sources& Uses of Funds (Pie Chart)............................................................................................................................. 94 WastewaterFund Summary ........................................................................................................................................... 95 DepartmentSummary ...................................................................................................................................................... 96 TABLE OF CONTENTS PAGE Utility Debt Service Schedule of Requirements......................................................................................................................... 97 SolidWaste Collection Fund................................................................................................................................................ 101 PublicServices Organization Chart.............................................................................................................................. 102 FundSummary .............................................................................................................................................................104 Sources& Uses of Funds (Pie Chart)........................................................................................................................... 106 SolidWaste Collection Fund Summary ........................................................................................................................ 107 DepartmentSummary ................................................................................................................................................... 108 DebtService Schedule of Requirements...................................................................................................................... 109 BVSWMAFund....................................................................................................................................................................... 110 FundSummary ............................................................................................................................................................. 112 Sources& Uses of Funds (Pie Chart)........................................................................................................................... 114 BVSWMAFund Summary ............................................................................................................................................ 115 DepartmentSummary ................................................................................................................................................... 116 Hotel/Motel Fund.................................................................................................................................................................... 117 FundSummary ............................................................................................................................................................. 118 Sources& Uses of Funds (Pie Chart)........................................................................................................................... 120 CommunitvDevelooment Fund............................................................................................................................................ 121 FundSummary ......................................................................................................................................................... 123 Usesof Funds (Pie Chart)............................................................................................................................................ 124 TABLE OF CONTENTS PAGE InsuranceFund...................................................................................................................................................................... 125 FundSummary ............................................................................................................................................................. 126 Sources& Uses of Funds (Pie Chart)............................................................................................................................ 127 EmployeeBenefits Fund Summary .............................................................................................................................. 128 Property& Casualty Fund Summary ............................................................................................................................ 129 Unemployment Compensation Fund Summary ............................................................................................................ 130 Workers' Compensation Fund Summary ...................................................................................................................... 131 EquipmentReplacement Fund............................................................................................................................................. 132 FundSummary ........................................................................................................................................................... 133 Sources& Uses of Funds (Pie Chart)........................................................................................................................... 134 GeneralFund Vehicle Replacement List...................................................................................................................... 135 Utility Fund Vehicle Replacement List.......................................................................................................................... 136 CaaitalProiiects...................................................................................................................................................................... 137 GeneralObligation Bonds Summary ............................................................................................................................ 138 ElectricProjects............................................................................................................................................................ 141 WaterProjects.............................................................................................................................................................. 142 WastewaterProjects..................................................................................................................................................... 143 DebtService Fund............................................................................................................................................................... 145 FundSummary ............................................................................................................................................................. 146 Sources& Uses of Funds (Pie Chart) ................................ :.......................................................................................... 147 TABLE OF CONTENTS PAGE Schedule of Requirements - General Obligation Bonds............................................................................................... 148 Schedule of Requirements - Certificates of Obligation................................................................................................ 150 FinancialForecast................................................................................................................................................................ 153 GeneralFund Financial Forecast................................................................................................................................. 154 Combined Utility Funds Financial Forecast.................................................................................................................. 156 ElectricFund...................................................................................................................................................... 157 WaterFund........................................................................................................................................................ 158 WastewaterFund............................................................................................................................................... 159 Solid Waste Collection Fund Financial Forecast..................................................................................................................... 160 Hotel/Motel Fund Financial Forecast....................................................................................................................................... 162 Insurance Funds Financial Forecast....................................................................................................................................... 164 General Debt Service Fund Financial Forecast....................................................................................................................... 169 At)Dendix A BudgetOrdinances......................................................................................................................................................A-1 AoDendix B StrategicIssues............................................................................................................................................................. B-1 Aaaendix C FundSummary by Activity.............................................................................................................................................C-1 TABLE OF CONTENTS PAGE PersonnelList...............................................................................................................................................................D-1 Appendix E Budget Provisions Stated in the Charter........................................................................................................................ E-1 Awendix F. Fiscaland Budgetary Policy Statements...................................................................................................................... F-1 Appendix G OutsideAgency Funding............................................................................................................................................. G-1 Appendix H Capital Improvement Projects........................................................................................................................................H-1 Appendix I MiscellaneousStatistical Data........................................................................................................................................1-1 Appendix J The1994-95 Budget Process........................................................................................................................................ J-1 Appendix K Schedule of Requirements GeneralObligation Bonds Detail......................................................................................................................... K-1 Certificate of Obligation Bonds Detail............................................................................................................... K-10 UtilityRevenue Bonds Detail............................................................................................................................ K-13 TABLE OF CONTENTS ADDendix L PAGE Guideto Automation...................................................................................................................................................... L-1 Appendix M Glossary........................................................................................................................................................................ M-1 We're Committed I P W, I 90100� To Excellence 1. Citizens benefit from the ability to move into, out of, and within College station in a safe and efficient manner. . Citizens benefit from parks space and recreational activities which are geographically and demographically accessible and strut a diversity of interests. . Citizens btntfit from a rtasonaly safe and secure enuiron ent. . Citizens btntfit from access to broad based information and knowltdgt. 5. Citizens benefit from a reasonable tax revenue for the value and quality of service delivered. b. Citizens benefit from participation in the arts. 7. Citizens benefit from an environment that is conduciut to providing diverse employment opportunities. 8. Citizens benefit from well planned, attractive residential and commercial areas. (IP4-900f CITY OF COLLEGE STATION Post Office Box 9960 1101 Texas Avenue College Station, Texas 77842-9960 (409) 764-3500 October 1, 1994 The Honorable Mayor and Members of the City Council I am pleased to submit this approved Citv of Colleae Station 1994-1995 Annual Budget. The past several years of your leadership, support, and vision have focused staff's attention and have guided this budget. The city council's "Mission Statement" has established a clear direction for the city staff and it provides citizens with your clear intent and expectations. The council expanded and clarified its expectations when it developed a set of "Ends Statements" which are the results that the city council expects from the various functions and operations of the city. This budget continues various policies of the city council in order to continue to move toward meeting the goals established by the council for the City of College Station and the community as a whole. The following are factors growing out of city council policies that this budget continues: The city council has focused on economic development. This is accomplished through continued support for the Bryan/College Station Economic Development Corporation and through development of Phase I of the College Station Business Park. In addition, beginning this year, the council has authorized $200,000 for economic development incentives that will be available to the city council for special projects such as the revolving loan grant match, a Northgate study, or other needs. This factor emphasizes Council Ends Statement No. 7 -- Employment/Prosperity. • A stress on living within the resources available. In response to this, the only rate increases are for Wastewater (resulting from federal and state clean water mandates) and Sanitation (resulting from anticipated mandates to reduce yard waste going into landfills). This factor coincides with Council Ends Statement No. 5 -- Quality Service and Council Issue No. 18 -- Solid Waste Reduction. • A continued effort to provide high quality customer service. This is accomplished through providing our citizens and community with service levels that they have come to expect. The factor enhances the staff's ability to emphasize Council Ends Statement No. 5 -- Quality Service. • A continued focus of resources on maintaining the tremendous capital investment that the citizens have entrusted to the city. This factor compliments Council Ends Statements No. 1 -- Transportation/Mobility, No. 2 -- Parks and Recreation, and No. 3 -- Health and Public Safety. • A maintenance of the existing philosophy of providing "cost -of -service" based charges for as many services of the city as is practical. This factor improves the city's ability to meet the Council Ends Statement No. 5 -- Quality Service. • A commitment to continue efforts to improve efficiencies and effectiveness and to strive to maximize the citizens' return on investment. This factor relates to Council Ends Statement No. 5 -- Quality Service. Home of Texas ASM University The city council has provided a direction that some current resources be used for capital rather than relying totally on debt. The budget allows the city to use existing resources to appropriate for capital spending (computer network and traffic signalization - which amounts to approximately $445,000) that had originally been anticipated.to come from medium term debt issuance. For FY 95 an additional $407,000 will come from balance for similar items. These actions relate to Council Ends Statement No. 5 -- Quality Service. The city council's decision last fiscal year to provide additional revenue has proved to be wise in several ways. The city council decided to provide an ad valorem tax increase in FY 94 with the prospect of an additional ad valorem tax increase for FY 95. The city's improved financial condition and policies encouraging savings and improved efficiencies allow for this budget to retain the current ad valorem tax rate. However, as the city council is aware, many property owners will experience higher ad valorem tax bills due to increased property values. The city council is again challenged with choices as to how to use existing resources. Resources included in this budget provide for a general obligation bond authorization election during the FY 95 fiscal year. The council was recently briefed on the status on currently authorized general obligation bonds. The city council should keep in mind that current estimates anticipate that virtually all of the bond authorization available will be obligated or spent by the end of FY 95. The city council has acknowledged this year that a budget is not a one-time a year document. Changes that occur during the fiscal year sometimes require an immediate response. During FY 93 and FY 94 the city council authorized additional positions in economic and development services to respond to growth management needs. During FY 94 the city council authorized two additional police officers in cooperation with the school district for a school related program. As in the past, management will continue to monitor revenues and expenditures, and the local economy in order to make appropriate recommendations in response to changes as they occur. Approval of this budget culminates the council's and staff's efforts to maintain the degree of quality of service that the citizens of College Station expect. When increases in expenditures for staff, capital, or operations are made, they are made with the highest regard and concern for the citizens of College Station who are asked to pay for these increased costs and the services they receive. With the council's guidance and support in the preparation of this budget and their continued efforts throughout the upcoming fiscal year, I believe that we can make 1995 the most memorable year ever for the city of College Station. Thank you for your efforts and support. Respectfully, Thomas E. Brymer Interim City Manager Budget Overview Current service Level Budget The FY 95 Budget continues the current service level for most operations and maintains the capital replacement and maintenance policies adopted by the city council. Department heads have submitted supplemental decision packages that are truly needed to meet the growth occurring in the city. Revenues and existing resources are sufficient to adequately meet the proposed operating requirements. Two revenue increases are included in the approved budget for FY 95. One is a $0.70 cent per month increase in residential solid waste collection rates in order to support the "clean green" program (separation of limbs, leaves and grass clippings from other waste). The other is a 10% increase in the wastewater rate to meet debt service requirements for "mandated enhancements" at the Carter Creek Wastewater Treatment Plant. Fund summaries are presented to the city council with revenues based on current trends and approved policies. Expenditures are projected based on the requests of the departments within current council policies. A list of "Decision Packages" (additions required to maintain the current service levels or changes to the current service level) are included as a part of the recommended budget. Council and staff together addressed key issues facing the city and the various functions that have become a part of what College Station is as a community. Influences on the Budget Process The task of developing the Fiscal Year 1994-95 (FY 95) Budget was long and required numerous decisions along the path. Department heads did their part in preparing requests that were lean and void of "wish -list" items. This simplified the overall decision process. Among the factors that shaped the budget for FY 95 were the following: 1. The city council's list of "Ends Statements" and "Strategic Issues." These guidelines have helped staff to focus attention on the city council's priorities. 2. The City of College Station continued to experience a stretching of its resources due to growth. This year the city also experienced some of the benefits of that growth in expanded revenues. 3. There was a need to focus on capital requirements for a city that is regaining the robust growth that occurred through the early 1980's. 4. There was a continued focus of resources on maintaining the existing infrastructure and facilities of the city. 5. There was a continued awareness that the long term fiscal health of the city government depended upon the economic health and growth within the community. Capital Improvements Plan Staff has spent numerous hours during the past year developing and refining a suggested list of items that may be included in a general obligation bond authorization election. The listing of projects included in this budget was intended to provide an adequate transportation system, neighborhood parks within existing policies, bike paths and safer walkways. These projects were anticipated to be constructed over a three year period. It is anticipated that the ad valorem tax for debt service will remain constant based on the suggested list of projects and the basic timing. There is an operational cost from capital projects as well as an effect on debt service. The effect of the current list of projects could be as much as 2.5 cents per $100 valuation on the operational portion of the ad valorem tax rate. The primary impact is from parks projects, though there is also an effect from the bikeway that is to be built primarily from grant funds. Staff has reviewed city council minutes and other documents in order to include existing development agreements in the uses of existing resources. This review has identified approximately $1.8 million in development commitments that are included in the Capital Improvements Projects in the FY 95 budget. There is an additional $1.4 million that remains to be funded through additional authorizations. The suggested list is approximately $20.5 million in projects and includes funding for those projects resulting from existing development agreements. It is anticipated that almost all currently authorized general obligation bonds will be sold by the end of FY 94. It is also anticipated that all funds available will either be spent or obligated by the end of FY 95. This will result in very few dollars available for capital projects after the end of FY 95. One result of running low on bond authorization is that it reduces flexibility for the city council to make agreements that could be beneficial to the city and to potential developers. Another result of running low of or out of bond authorization is that the city would not be able to meet future capital needs of the city as it continues to grow. Existing city council policy allows the city to continue to utilize other types of debt instruments for items such as computers and the College Station Business Park. Alternative debt funding is planned to be used and the debt service for those issues is included in the analysis of the General Debt Service fund. The city can continue to issue all anticipated debt within the existing tax rate. What's happening in College Station Now? College Station continues to grow. The pace has increased somewhat with approximately $79 million in new construction permitted in 1993 and approximately $56 million permitted during the first six months of 1994. The ad valorem taxable value increased by approximately $183 million or 14.6% for FY 95 over FY 94. The city has grown at a rate of more than 400 new single family and duplex residences per year for the last two years. During 1994 an additional 400 apartment units will also be added to the inventory in College Station. Below are other examples of positive economic news: a. Brazos County has maintained an unemployment rate of less than 4% since 1990 and is among the lowest in the nation and the state. K b. Median Household Effective Buying Income has increased each year since 1986. Median household income (annual) in Brazos county has risen from $14,735 in 1987 to $17,139 in 1991. Brazos County Median Household Effective Buying Income $18,000 $17,139 $16,000 miy ,y - $14,000 $12,000 $10,000 85 86 87 88 89 90 91 92 Year c. Taxable ad valorem property values in College Station stabilized in 1988 from a decrease in 1987 and began to increase again in 1991. Total taxable assessment has risen from approximately $1.10 billion in 1985 to approximately $1.45 billion in 1994, a 31.9% increase with 14.6% occurring for 1994 over 1993. The increase in ad valorem value is due to increased construction and to increased values for existing construction and property. This trend of increased values reflects overall improved economic activity and sales of existing and newly developed properties. That value increase also provides additional funding for both the city's General & Debt Service Funds. City of College Station Ad Valorem Valuations $1,500 4 fthim c $1,000 X $500 x H $o 86 87 88 89 90 91 92 93 94 Year d. Increased retail sales are indicated in sales taxes as remitted to the city. Sales tax revenues are estimated to be up about 7.6% in FY 94 over FY 93 and have increased continuously since 1989. Sales taxes are the largest single revenue source for the city's General Fund, accounting for approximately 46% of total General Fund Revenues. Sales tax revenues for FY 95 are projected to continue to grow by approximately 5.9% over FY 94. Continued strong retail activity is vital to the city's fiscal health. City of College Station Sales Tax Revenue $10,000 o 000 $8,000 1500 $ $6,000 28 bo,4a r x $4,000 ,£3"0 40 $2,000 $0 - 65 86 87 88 89 90 91 92 93 94 95 Fiscal Year e. Total utility revenues are also beginning to reflect increased economic activity. For about four years utility revenues changed by only approximately 6.4% or an average of approximately 1.5% annually. Revenues remained relatively constant over the period primarily due to decreases in the electric rates charged to College Station's customers. The electric rate stabilized as of FY 93 and utility revenues are growing as customers are added and more sales are achieved. Utility revenues are projected to increase by between 4% and 5% annually. A growth in sales contributes to the city's ability to maintain stable rates and provides additional resource for the city's General Fund. $40.00 0 Q$ $30.00 S $20.00 x $10.00 44 $0.00 City of College Station Utility Sales Revenues 85 86 87 88 89 90 91 92 93 Fiscal Year 3 Economic and fiscal indicators continue to show positive signs. Even though revenues are at present more in line with anticipated expenditures, staff is monitoring various indicators of economic and fiscal health. The monitoring is done to make sure that the organization is able to respond to a potential slowdown in growth activity. The current upward growth trend could be no more than a few years in duration. Growth in Texas generally and in Brazos county particularly has tended to be the normal situation through most of the past 30 years. Other areas within Texas are still feeling the ill effects of the recession of the mid-1980's. And despite all of the good news some indicators are not completely positive. For instance, real (adjusted for inflation) per capita ad valorem tax revenues have generally declined since FY 87. The decline in real per capita level of ad valorem taxation has contributed to the increased dependence on sales taxes for general fund operations. The recent reversal of the downward trend is a positive sign for College City of College Station Real Per Capita Ad Valorem Tax $80 $77 S71 Tau s71 �J n $60 v $40 m $20 a $0 85 86 87 88 89 90 91 92 93 Fiscal Year Station. However, one year is not a trend and staff will continue to monitor this indicator for future trends. We expect the trend for this measure to be either flat or to slightly increase while the ad valorem tax rate is projected to remain constant over the next several years. Other factors affect the city apart from local economic conditions. The city operates under mandates from both federal and state governments. Among those which have a direct effect on College Station are regulations regarding solid waste disposal and wastewater treatment. In addition to the regulations, College Station has developed its own energy and water conservation programs, as well as solid waste recovery and recycling programs. The city has attempted to focus its conservation programs on increasing faster than the revenues for this fund. A efficiencies so that customers benefit from the number of cost containment measures have results as the participants in the community owned been taken to minimize the effect of increased utility systems. health care costs such as the wellness program. For FY 95, the city's contributions The regulations on wastewater treatment and solid increase by $20 or approximately 11% per " waste disposal have tended to increase the costs month for each employee. The total cost of for those activities. Included in the proposed this change to the city is approximately capital and operating budgets are items to meet $145,200 to be spread among all operating current mandated requirements for wastewater funds. The employee's contribution for :. treatment. Staff reviews operational changes and dependent coverage will also increase by $10 capital requirements of mandates. Where feasible or 5.3% per month per participating employee. the city attempts to increase efficiencies in order to reduce long term costs of mandated changes. 3. The oav for performance Dian continues to be funded under the city council's oreviously aooroved policies. The budget contains Policies Affecting All Funds performance pay and cost of living adjustments similar to previous city council policy. Each Several decisions that are included in this budget fund contains an amount that is computed to have a general effect on departmental costs and be an average 4% increase based on the date the various funds. The following result from past of an individual's annual performance review. Council decisions: The total amount included for this item is approximately $368,000. 1. The cost of switchina to the 800 MHz radio communication and trunkina system is 4. The city council anoroved a chance in the citv's estimated to be approximately $1.9 million over retirement Dian, The retirement plan the next several years. The Council approved adjustments include employee contributions going from 5% of pay to 6% of pay with the city's contribution rate going from 10% to 12% Re -engineering Government for FY 95. The plan adjustments will provide a 20% increase in retirement benefits each • The city is currently negotiating with Texas employee will have available at retirement. A&M University on a project to ensure a The actual cost of the plan adjustment to the coordinated effort for installing the 800 city is approximately 1 % of payroll or MHz communications link. The University approximately $184,000. The increase will provide the backbone system that is affected all of the various operating funds of projected to save the city and county the city. approximately $200,000 each. 5. During FY 93 the city council adopted a nolicv to attain inter -fund eauitv. This is an extension of the city council's "cost of service" policy. A part of this process is to have each fund pay for this as a part of the overall communications the cost of services provided to that fund by plan presented during FY 93. The approved people and resources in other funds. The funding is through various debt instruments Electric Fund operating divisions provide with all users sharing in the cost. The FY 95 communications maintenance and traffic capital budget amount is approximately signalization maintenance and installation. The $900,000 from general government and cost of these services is included in the general $620,000 from utilities. and administrative (G&A) transfer from the General Fund to the Electric Fund, This year 2. The citv's contribution for emolovee health the transfer will increase by $150,000, from insuranco increased. Increased utilization of $225,000 in FY 94 to $375,000 in FY 95. f he health care services and increasing health care current estimated value of the above services costs combined to continue to increase costs is approximately $558,800. It was expected 4 that the transition would be phased in over several years. The effect of the current proposed action is equivalent to approximately 1.2 cents on the ad valorem tax rate. The total cost will be equivalent to approximately 4.1 cents on the ad valorem tax rate. 6. The citv council aooroved $200,000 for economic development incentives. This amount is included in the General Fund, Electric Fund, Water Fund, Wastewater Fund, and the Solid Waste Fund. The council has recognized the need to specifically authorize funds for economic development prospects based on the lack of such authorization in past fiscal years. These funds are available at the discretion of the city council. Among the anticipated uses of the authorization are land purchases, infrastructure improvements, College Station's match for the revolving loan grant, and a possible Northgate revitalization study. This authorization will recur in subsequent budget years. Budgetary Management and Planning In College Station Directions for budgetary restraint continue despite the evidence of growth in service demand and population. The city attempts to restrain spending by only allowing for increases in the base budget for salaries and other specifically identified costs within the guidelines of the city council. Salary increases contained within departmental budgets are those that meet previously approved council policy for the current fiscal year. Performance and cost of living increases are computed and accounted for at the fund level. The Budget Staff evaluates current budgets prior to developing targets for the next year. A part of the analysis is to identify and reduce budget targets for all "one-time" types of expenditures included in current budgets. This analysis helped to reduce a total of approximately $756,600 from departmental targets. A detailed review of departmental submissions is made to insure that requests are both complete and within the guidelines of the city council and the city manager. Items that are deemed to be in 5 excess of the base budget are required to be submitted and reviewed as "Decision Packages." The decision packages are ranked initially by the Basic Services Team which is made up of the city manager, the two assistant city managers, the two executive directors, the city attorney and the five department heads. The Executive Team then reviews the decision package list and finalizes the list to be proposed to the city council as a planning document. Positions in the Approved FY 95 Budget As a service organization, personnel are the greatest resource that the City of College Station has and also accounts for the largest proportion of its annual expenditures. When the cost of purchased power is excluded, personnel expenditures account for approximately 65% of total city operating expenditures. Included in this City of College Station Authorized Positions 800 - 600 - 549 541 510 .40 45 551 555 566 517 637 0 400 w 0 a 200 RM - 0- 86 87 88 89 90 91 92 93 94 95 RscalYear chart for FY 95 are the 2 police officers approved earlier in FY 94, the two building inspectors and the positions that have been changed from part- time/temporary to full time. This chart indicates how little change has occurred in city staffing levels over the last decade with a net increase of approximately 88 positions or 16% over the period or less than 1.5% per year. Net Operating Budget Change The following chart indicates that the city's approved net operating expenditures are anticipated to be $106,801,116 which is an increase of $17,525,178 or 19.6% for FY 95 over FY 94. The expenditures are projected as current service level budgets only. City of College Station Net Operating Budget Comparison FY 94 FY 95 Approved Percent Fund Budaet BudgetChanae General $17,613,489 $20,453,827 16.1% Combined Utilities 42,313,824 47,667,008 12.7% Solid Waste 2,963,486 3,591,095 21.2% General Debt Srvc. 3,594,118 3,876,296 7.9% Hotel/Motel 1,403,318 1,364,387 -2.8% Comm. Dev. 2,921,303 3,521,915 20.6% Cap. Imp. Proj. Gen. Govt. 5.869,000 8,751,000 49.1% Utilities 12,597,400 17,575,588 39.5% Total $89,275,938 ,$106,801.116. 19.6% The Budget as a Financial Tool College Station follows generally accepted accounting principals (GAAP) in preparing its annual budget and financial reports. The budget is developed on a "cash basis" with respect to "governmental fund types." A modified accrual basis is used in developing the "proprietary fund types." This document is organized by fund. The city organization is composed of the various departments. Each department consists of various divisions and each division may have one or more activity centers. Copies of the budget as submitted to the City of College Station City Council are placed in the College Station branch. of the Bryan Library and with the City Secretary. 0 Budget Changes by Fund Below is a discussion of each of the various funds of the city. Each fund discussion contains a summary of issues that face that fund, revenue issues and general discussions regarding the operating department(s) accounted for in that fund. The discussions regarding the various departments include some explanation of recommended Decision Packages (additions to the base budget). The proposed budget retains the ability of the city to meet the current needs of our citizens and our community. Included in this budget presentation is the budget recommended by Brazos Valley Solid Waste Management Agency (BVSWMA) Board of Directors. General Fund The General Fund is used to account for the functions of the city that are typically considered governmental in nature. The primary resources of the General Fund are ad valorem taxes, the general sales tax and return on investment transfers from the proprietary operations of the city. General Fund revenues are anticipated to increase by approximately $1.3 million or 7.1 %. The FY 95 budget does not include increases in either fees or taxes. The city council considered that the existing ad valorem tax rate is above the effective rate and chose to maintain the rate at $0.4450 per $100 of taxable valuation. General Fund revenues are projected to change in several ways. Below is a list of some of the more significant changes (more detail is provided under the tab for General Fund later in this document): 1. Sales Taxes are projected to increase by approximately $500,000 or 5.9% based on recent historical trends analysis. Among the factors that affect the increased need for resources are the following: 1. The use of existing fund balance to provide for "one time" types of expenditures such as capital rather than issuing debt, $407,000; the addition of a fire truck partially funded from the fleet replacement fund, $106,300; and renovations of the Southwood Pool, $219,000. 2. Increased G&A transfers out of the General Fund by another $150,000 to continue to move toward cost of service in the General Fund in accordance with council policy. This action is equivalent to a need of approximately 1.2 cent per $100 valuation on the tax rate. 4. Continuation of the city's pay for performance and cost of living policy will cost approximately $264,000 based on providing an average of 4% (2% for cost of living and 2% for performance based on meeting performance standards at the time of performance review). 5. The change in retirement contributions adds 2. The operations and maintenance portion of the approximately $120,000 to the General Fund. ad valorem tax is projected to increase by The enhancement will provide for an approximately 323,500 or 15.7%. approximately equal participation from employees. 3. Other taxes, that include franchise fees, are projected to Increase by approximately $139,000 or 27.8% due primarily to renewed franchise agreements. 4. Return on investment transfers from the enterprise funds are anticipated to increase by approximately $507,500 or 11.5% due to increased revenues in all of the utility services. The General Fund proposed current service level expenditures for FY 95 are $20.4 million which is $2.8 million or 16.1 % above the FY 94 Budget. II General Fund Departmental Changes Following is a discussion of the changes from the current year's budget to the approved current service level in the budget for FY 95. This discussion also includes a synopsis of Decision Packages that were included in the FY 95 budget. General Government is composed of the City Council Office, City Secretary, City Manger, City Attorney, and Community Services Administration. It provides for city-wide leadership and legal services. The budget of $1,112,864 is approximately $136,000 or 13.9% above the FY 94 budget. The increase is due to 1) increased requirements for the city council and mayor travel and training, $20,000; 2) additional funds for a bond election, $17,000; 3) the addition of a full time receptionist in the city manager's office, $20,644; and 4) the transfer of a staff assistant position from the Administration division of Management Services. Only two decision packages are included in this department: 1. Bond Election $17,000 The mayor and city council are aware of the need for additional general obligation bonds and have indicated a desire to hold an election during FY 95. The funds are required for printing of ballots and to pay for personnel to hold the election. 2. Receptionist (1)1 $20,644 The additional full time receptionist will take the place of the part-time/temporary person who has been used for the last several years. The work of the administrative area has increased even faster than the growth of the city and the need to have an additional person full time to meet the challenges of the area has arrived. Re -engineering Government The City of College Station has reduced and leveled its unemployment compensation costs by making sure that it follows through with all procedures required when an individual files a claim. The city's average annual cost for claims is approximately $25,000 per year for over 600 covered employees. The program is administered by the Human Resources Division. Fiscal and Human Resources (F&HR) consists of F& HR Admin., Budget, Accounting, Purchasing, Human Resources, Municipal Court, and Risk Management. The FY 95 current service level budget of $1,832,718 is approximately $86,000 or 4.9% more than the FY 94 budget. The increase is Numbers in parentheses indicate the number of positions added (1) or deleted (-1) as a result of a decisions package. 1.1 due to increasing a part-time/temporary position to full time, $8,781; purchasing a scantron machine for Human Resources, $3,000; the addition of a receptionist to support Finance Administration, Risk Management, Purchasing and Budget, $20,725: and normal cost increases. Three decision packages are included in the departments budget. 1. Customer Service Rep F/T Upgrade (1) $8,781 The average number of non parking cases filed with the court continues to increase. With other increases in work load this position will help the division keep up with the growth in work load. 2. Scantron Machine $3,000 The Human Resources Division does testing for the Fire and Police Departments. The purchase of the scantron machine will allow staff to more efficiently and accurately grade the tests. 3. Receptionist $20,725 The Fiscal and Human Resources Department continues to have increased workload and need for clerical support. The position will act as a receptionist and provide clerical support for Finance Administration, Risk Management, Purchasing and Budget. A portion of the cost is covered through reducing part- time/temporary funding within the department. The Police Department provides for all direct and support activities relating to community policing traffic safety enforcement, and criminal investigation. The current service level Police Department budget is $5,247,938 which is approximately $441,000 or 9.2% above the FY 94 Budget. The increase is in part due to the addition of two officers during FY 94, approximately $60,000 and several decision packages, $157,913. Four decision packages are included: the replacement of the emergency power generator, $64,000; replacement pagers corresponding to the new paging system of the city, $8,100; an additional police lieutenant, $35,802; and a criminal investigation detective, $50,011. 1. Emergency Power Generator $64,000 1. Fire Extinguisher Training Equipment $12,780 The existing power generator is approximately 14 years old and is undersized for the equipment now in use at the police station. This unit will replace the current generator with a larger unit and add the generator to the equipment replacement fund. Approximately $60,000 of the expenditure is a one-time expense. 2. Replacement pagers $8,100 Last year the city council approved replacing the city's paging system and the pagers in the Fire Department. This package will allow the Police Department to utilize the expanded capability of the new system and to replace worn out pagers. 3. Police lieutenant (1) $35,802 This package is for a police lieutenant who will serve as an internal affairs officer, research and planning coordinator and public information officer. 4. Criminal Investigation Detective (1) $50,011 This decision package will add a detective in Criminal Investigation. The division's workload increased by 25% in 1993 over 1992. The department also ended the year with 22% more active cases than in the prior year. Approximately $16,880 of the decision package is for one-time types of expenditures. The Fire Department provides first response for fire service within the City of College Station and to Texas A&M University. The Fire Department also provides primary emergency medical service to College Station and the southern half of Brazos County, as well as back-up fire suppression and emergency medical services to the City of Bryan. The department's budget is $3,940,070 which is an increase of approximately $369,000 or 10.3% over the FY 94 budget. The increase is due to salary and benefit changes and operating costs associated with Station 3. Several decision packages are included: E This package provides for transportable equipment that may be used to do fire safety and extinguisher training. This is a one-time expenditure. 2. Assistant Training Officer (1) $47,560 This position is required to help the department to meet state and federal mandates regarding fire fighter/EMS training. Approximately $15,000 is for one-time expenditures. 3. Auto/semi-Automatic Defibrillators $22,215 This package will allow the department to provide at least one such advanced life support unit at each fire station in addition to those on the ambulances. This will allow staff to provide advanced life support procedures when fire fighting equipment is the first response to an emergency situation. This is a one-time expenditure. 4. Additional Pumper Truck $106 300 With the addition of Fire Station 3, the department will need one additional pumper truck to adequately provide service to the community. A portion of the equipment cost is born by the Equipment Replacement Fund since the department gave up another piece of equipment in order to get this truck. This package includes approximately $100,000 in one-time expenditures. The Economic and Development Services Department includes Development Services Administration, Planning, Building Inspection, Engineering and Geographical Information Services. The current service level budget of $2,228,489 is approximately $231,000 or 11.6% more than the FY 94 budget. Increases are due to the addition of 2 positions approved by the city council during FY 94, normal personnel related increases and other identified cost increases. Three decision packages are included in the department's budget: 1. Replace microfilm reader/printer $14,500 The department has attempted to consolidate and save space through microfilming of original documents. This package is a replacement of an old existing machine and is a one-time type of expenditure. 2. Replacement of 2 pickups $24,000 These vehicles were purchased with grant funds for Community Development. The grant will not allow the city to replace this equipment through its normal policy. This is grant reimbursed, one-time expenditure. 3. Office furniture for Code Enforcement $4,200 With the approval of two positions in inspections the department will need additional office furniture. This is a one-time expenditure. 4. Traffic Transportation Technician $17,716 This position will improve the ability of the city to carry out traffic studies, intersection warrant analyses, and assist with other traffic related issues for the city. The Public Services Department includes the Street and Drainage Maintenance Activities, Fleet Maintenance Activities, and the Solid Waste Collections (the latter function is in another fund). The current service level for the General Fund portion of the budget is $2,609,959 which is approximately $99,800 or 4.0% more than the FY 94 budget. Virtually all of the increase is due to two decision packages. 1. Fleet Mechanic (1) $24,490 Fleet services is responding to the growth of the fleet. The standard is to provide one mechanic for between 40 and 44 vehicles. The addition of this mechanic will allow the department to maintain that average. Fleet services is currently approximately 30 days behind on preventive maintenance. 2. Mechanized Pot -hole repair, replacement $42,000 This package is for additional funds to replace the existing pot -hole patching machine with a 10 machine that will do a broader range of work. It is estimated that a portion of the cost will be paid for by annual savings due to a reduction of waste going to the landfill. The additional amortized cost will be offset by the savings over the estimated seven year life of the equipment. The Parks and Recreation Department (PARD) is responsible for Parks Administration and Planning, Programming for recreational and cultural activities, Parks facilities maintenance, planning and maintenance of color beds and other city horticultural activities, and the maintenance of the city's cemetery. The Parks Department's FY 95 budget is $3,977,848 which is approximately $684,000 or 20.8% more than the FY 94 budget. This increase is due to the inclusion of $212,000 worth of expenditures from the Hotel/Motel Fund that are included in the department's operating budget, normal salary and operational increases (approximately $71,000) and the balance is due to decision packages (several decision packages that affect PARD are included in the discussion of the Hotel/Motel Fund). 1. Southwood Valley Pool - Electrical repair $15,000 Replace the electrical conduit, conductors, and switches to bring the facility in line with existing code. 2. Southwood Valley Pool rehab $219,000 An engineering review of the pools was conducted during FY 93 and identified a number of repairs that need to made at the pool. This is a one-time expenditure to bring the pool into good condition. 3. Pool expansion joints $10,000 Inspect and replace expansion joints and decking at Adamson and Thomas pools. 4. Upgrade Part-time to full-time regular (3) $22,856 This package will make 3 part-time/seasonal employees into full-time regular employees with benefits. The people in these positions are working full-time already and only the increased cost for benefits and for position classification are Included. 5. New Grounds workers (3) $50,100 4. System analyst (1) This package provides for additional grounds workers (one in each of the three parks maintenance districts). These positions are needed in order to continue to maintain the existing parks grounds due to additional facilities and expansions of those facilities. 5. Superintendent vehicle $18,000 This vehicle will be shared by Parks Operations, Forestry, and Special Facilities. Approximately $14,000 is a one-time expense. The Management Services Department includes Management Services Administration, Building Maintenance, Management Information Systems, Energy Management, Public Information, Print Mail and Utility Billing (the latter is accounted for in the Electric Utility Fund). The departmental budget is $2,113,686 which is an increase of approximately $330,000 or 18.5% more than the FY 94 budget. Much of the increase is due to the continuing effect of implementing the city council's policy on capital maintenance for buildings and computers. An additional $50,000 is added for the final phase of a multi -year process to fund up to $200,000 annually for general government building and mechanical maintenance. Also included in this department's budget are a number of decision packages. 1. Facility maintenance technician (1) $45,399 An additional facility maintenance technician is necessary to assist with maintenance of PARD buildings and facilities. 2. Network system analyst (1) $52,307 This position will provide support to the city's investment in its various local area networks and the city's wide area network to be installed next year. 3. System analyst (1) $35,907 This analyst will provide support to the public safety system for the Fire Department. The existing system requires significant support in order to allow emergency personnel to adequately utilize the system and maximize fire and medical emergency services to the community. 11 $48,344 This additional position is necessary in order to support the expected customer information system to be purchased by the city. 5. Public information for bond election $25,000 In the event that the city council decides to hold a general obligation bond election during FY 95 it will be necessary to provide additional funding for public information associated with the proposals. Electric Utility Fund The Electric Utility Fund is the basic budgetary and reporting unit for the Electric Utility. The budget for the fund is composed of several parts: 1) revenues, 2) operating and maintenance expenditures, 3) purchased power and 4) utility Billing and 5) non -operating expenditures. The total expenditures for the fund are anticipated to increase to $35 million, which is approximately $4.2 million or 13.8% more than the FY 94 budget. The increase is due in part to growth in sales; however, the largest portion is due to increased purchased power cost. Electric rates are not going to increase for FY 95. Operating costs ($29.3 million) are projected to increase by approximately $3.9 million or 15.5%. The increase is primarily due to expected purchased power costs that are projected to increase by $4.1 million or 20.7%. Several decision packages are included in the FY 95 budget. The budget includes a transfer of the Energy Management cost center from the General Fund to the Electric Fund. It also includes the reporting of Utility Billing and the Energy Projects Fund within the Electric Fund. Revenues are sufficient to cover these costs: 1. Safety equipment $10,000 This is equipment to be used in the installation and entering of manholes. This is necessary due to the conversion of electric facilities from overhead to underground. 2. Vehicle enhancement --meter testing $18,163 9. Material handling lift $1,500 The vehicle that is to be replaced is a 1/2 ton pickup. This package is for the purchase of a full sized van with installed storage that will serve as the primary vehicle for on site meter testing. 3. Polymeter $8,600 This package will provide a multi -function meter to be used in substation maintenance. The instrument will allow the user to meter current voltages, time frequency and other parameters in substations. 4. Bit error tester and laptop P.C. $4,200 This equipment will allow for the monitoring and assessing of the city's data communication lines and newly installed telephone system. 5. Micro -Ohm meter $7,700 This package will provide equipment to meter resistance of transformer and breaker devices. This will replace some outside testing of the devices. 6. Electric pallet jack $3,000 The pallet jack will be used in the city's warehouse to lift and move warehouse materials. This piece of equipment will provide a safer and more efficient warehouse operation. 7. All -terrain carrier This piece of equipment will allow the warehouse staff to more safely and efficiently lift materials to and from storage. Water Utility Fund The Water Utility Fund is used to account for the costs and revenues of the city's water utility. The fund's major components are revenues and operating expenses including Production, Distribution and Engineering/Support. The latter also supports both Wastewater and Electric which contribute G&A transfers to the Water Utility Fund. Water revenues are projected to increase by approximately $98,000 or 3.4%. There is no rate change included for water customers. Total operating expenses for the fund are $5,388,074 which is approximately $379,000 or 6.6% less than the FY 94 budget. The decrease is primarily due to reduced G&A transfers (down by $102,450 from FY 94) and improved pumping efficiencies that will reduce purchased water by approximately $118,500. The Water Utility Fund began to show a positive financial position in FY 93. With the operational changes in this budget the fund could achieve an overall positive financial position by the end of FY 95. Below are the decision packages that are included in the FY 95 budget. The net income of the fund is sufficient to cover the additional costs. $9,200 1. Maintenance truck $25,079 This package will provide an all -terrain piece of equipment that will be used to carry transformers and other heavy equipment into difficult to reach places such as back yards and unpaved alleys. 8. Cable pulling machines This piece of equipment will be used by the new crew that was hired last year. Of the total proposed expenditure, $20,894 is a one-time expenditure. 2. Distribution preventive maintenance sys.$9,073 $9,000 This package will authorize the purchase of two underground cable pulling machines. With more of the electric system being placed underground this equipment is necessary for construction of new facilities and maintenance of existing facilities. 12 Hardware and software to be used to enhance our preventive maintenance on the city's distribution lines. 3. Mechanical valve operation unit $4,500 3. Industrial waste inspector (1) $49,370 This package will provide for a piece of equipment to be used to open and close valves for preventive maintenance and to open or close large valve in emergency situations. 4. Chlorine system repair kit $1,400 This kit will provide staff with a means to immediately respond to a leak in one of the chlorine cylinders at the Dowling Road Pump Station. Wastewater Utility Fund The Wastewater Utility Fund is used to budget and account for the activities and operating results of the Wastewater Utility Division of the City of College Station. The fund's major components are revenues, operations and maintenance expenditures, and debt service. The revenues of the fund are estimated to be $5,844,400 which is an increase of $542,462 or 10.2% over the FY 95 budget. The increase includes a rate increase of approximately 10%. This rate change is in connection with the three year rate plan reviewed by the city council during the FY 93 budget discussions. Total expenses are $5,504,341 which is approximately $544,000 or 11.0% more than FY 94. The increase is due to increased debt service for improvements at the Carter Creek Wastewater Treatment Plant and operational additions from decision packages. Below are the decision packages included in the FY 95 budget. The expected revenues of the Wastewater Utility are sufficient to cover the cost of these decision packages. 1. Maintenance truck $25,079 This piece of equipment will be used by the new crew that was added during FY 94. Of the total expenditure, $20,894 is a one-time expenditure. 2. Backhoe/loader $74,138 This unit is larger than current equipment and has four-wheel drive in order to increase the ability to reach lines in difficult terrain. It is anticipated to be used in line maintenance. This is a one-time expenditure. 13 This person will be responsible for establishing and continuing a program of monitoring of all commercial wastewater discharge, compliance with the city's Industrial Pre-treatment Ordinance, and all state and federal regulations relating to discharged wastewater and substances. Of the total expenditure, $15,000 is a one-time expenditure. 4. All -terrain vehicle $11,083 This piece of equipment will be used to transport personnel, material and equipment to remote line locations for monitoring and maintenance. This package includes approximately $9,500 in one-time expenditures. 5. Infrared thermometer $3,300 This equipment will allow existing staff to monitor conditions of existing electrical connections and equipment and will replace contracting for that service. This is a one-time expenditure. Solid Waste Collection Fund The Solid Waste Collection Fund is used to budget for and account for the operating results of the Solid Waste Collection Division. The fund's major operating components are revenues and residential and commercial collections. Revenues are expected to be $3,488,150 which is an increase of $314,620 or 9.9% over FY 94. The single family residential rate will increase by approximately $0.70 per month for implementation of a "clean green" (yard waste reduction) program. Commercial customers will have a change in their rate structure about mid -year as the front load equipment and variable rates are put in place. The new commercial rate is expected to increase revenues by approximately $20,000. The balance of the revenue increase is due to a commercial rate increase that was approved during FY 94. Total expenses are $3,442,272 which is an increase of approximately $371,000 or 12.1 % more than FY 94 budget. Contributing to the increased costs are decision packages that will have a net effect on the budget of approximately $283,500 and authorized personnel cost increases and landfill fees due to volume increases. These decision packages are summarized below: 1. Front load Commercial Collection (-1) $385,554 This program will provide a more efficient and effective collection system for commercial container service. This program anticipates replacing existing 2 worker rear load system with a 1 worker front load system. Most of the cost is for the cost differential between rear load and front load equipment. The package includes the reduction of one position. This package includes $195,000 of one-time expenditures. 2. Clean Green yard waste diversion (1) $105,576 This package includes one additional position and the purchase of a 3 ton truck. The program will provide pickup and alternate disposal of yard waste that is not mixed with other materials. This process will provide for reduction of yard wastes that enter the landfill in anticipation of future. Includes approximately $60,650 in one-time expenditures. 3. Roll -off Containers $12,000 This package will improve customer service during peak seasons. It is anticipated that the 5 containers will fully recover their cost within 5 years through rental fees estimated to be $3,000 annually. 4. Advertising/Promotions $33,500 This is an enhanced program to maintain better contact with the customers and to provide information that will enhance the various programs in place in solid waste collection. Partial funding for use in this program comes from BVSWMA, $10,000; Texas Commercial Waste, $10,000; and the Water and Wastewater Funds, $500. 14 5. Pilot Recycling Program $11,000 This package was recommended and approved by the city council and is for costs associated with the implementation of a small scale recycling program for selected multi -family housing units to determine the feasibility of a larger scale recycling effort. Hotel/Motel Tax Fund The Hotel/Motel Tax Fund is used to account for the revenues received from the city's portion of the hotel/motel gross receipts tax. The other major revenue source for the fund is from rents at the Conference Center, a revenue that appears to continue to increase on an annual basis. Revenues for the fund are projected to be $1,288,840 which is $7,740 or 0.6% above the FY 94 budget. There are several major expenditure categories in the Hotel/Motel Fund: a) Conference Center operations, b) Parks and Recreation Department (PARD) projects, c) Wolf Pen Creek (WPC) Amphitheater operations, d) WPC Amphitheater projects, e) Convention and Visitors Bureau, f) Brazos Valley Arts Council, g) B-CS Athletic Federation, g) Noon Lions Club 4th of July Fireworks and h) Sister Cities Association. The budget for current service level expenditures of the fund are $1,364,387 which is $38,931 or 2.8% less than the FY 94 budget. The fund balance is sufficient to meet the financial policies of the City of College Station. Most of the decision packages are included in the General Fund in the PARD. Only one decision package is contained totally within this fund. 1. Entertainment series $30,000 This package will provide authorization for funding of the parking contract with Post Oak Mall, additional sums for specialized event insurance, and additional events to be held at the WPC Amphitheater. 2. Athletic Meets/Tournaments $20,400 are expected to participate from around the state and from neighboring states. These funds are used to purchase promotional items to attract tournaments and to pay bid fees and costs associated with holding tournaments. 3. WPC Amphitheater supplies $10,000 These funds will be used to pay for supplies associated with putting on special events at the amphitheater. 4. Wolf Pen Creek Amphitheater lighting $16,000 This project will place four 20 foot height light poles and fixtures along the South and West boundaries of the amphitheater seating area to enhance security. 5. WPC Amphitheater concrete additions $33,000 Concrete paving will be added in the amphitheater to improve maintenance and assist with truck and bus parking. 6. Increase Part-time/seasonal hours $11,950 This package will increase funding for part-time seasonal employees from 1,000 hours per year to 2,080 per year at the Conference Center. This position is used to assist the secretary/receptionist in responding to walk-in traffic and telephone inquiries. 7. Historical projects $2,600 This funding authorization will be used to pay for acquisition and installation of state historic markers and other associated costs. 8. Annual replacement of chairs $6,250 This program will allow the Conference Center to replace approximately 125 chairs annually in order to maintain all conference center equipment in good working and functional order. 9. Conference center workshop $1,500 The Conference Center will host its 5th Conference/Civic Center Workshop in November 1994. Approximately 100 attendees 15 10. WPC Amphitheater loading dock $2,000 This package will allow for the replacement of the existing wooden loading dock with a dock constructed of galvanized metal. The existing dock has been damaged by normal use. Community Development Fund The Community Development Fund is used to account for grants received by the city for use in revitalizing low-income areas and addressing the needs of its citizens. This fund pays for the operating costs (minus approximately $40,000 of unreimbursable expenses that the General Fund pays for) of the Community Development activity center which is part of Economic and Development Department. For FY 95 there are four grants. The Community Development Block Grant (CDBG) is an entitlement program that provides the basis funding for the general programs and Administration. The HOPE III grant is a competitive, one-time grant that the city received in FY 92. HOPE III is a four year grant that offers closing cost and downpayment assistance for qualified applicants to purchase homes. The HOME grant is also a competitive grant, except that it offers administrators flexibility in the use of funds. The city uses HOME for owner occupied rehabilitation assistance and optional relocation. In FY 93 and FY 94 the grants were competitive state grants. For FY 95 the HOME grant was an entitlement similar to CDBG. The current HOME grant allocation was based on a formula that included criteria such as the age and condition of a community's housing stock, incidents of overcrowding, and the demographic characteristics of its citizens. For FY 95 the city has approximately $3.5 million In authorization from the federal government. This number is comprised of new authorization and remaining authorization from prior fiscal years. For FY 95 there is approximately $2.0 million of new authorization as follows: • CDBG - $1,206,000 • HOME 93 - $312,000 • HOME 94 - $500,000 For FY 95 there is approximately $1.5 million in remaining authorization as follows: • HOPE III - $406,000 • CDBG - $938,835 • HOME 92 - $137,484 General Debt Service Fund The General Debt Service Fund is used to account for ad valorem taxes collected to pay for general government debt. The debt service portion of the ad valorem tax rate is proposed to remain the same as in FY 94 which is 28.25 cents per $100 valuation. That rate will produce approximately $4,026,141. That is sufficient to cover the debt service requirement for FY 95 and provide a fund balance that will be used for the balloon payment that occurs in FY 96. The city has a balloon payment due in FY 96 increasing debt service requirements in that year by approximately $1 million. The city council adopted a policy with the FY 94 budget to average that balloon payment over several tax years so as to decrease the impact on the tax rate. That policy is continued in the budget for FY 95. The current rate will enable the city to make the FY 96 balloon payment and to retain the current tax rate. One of the negatives of the policy is that the city was required to publish a tax rate increase despite the tax rate remaining constant. The current rate allows the city to incur additional debt after 1996 without increasing the tax rate. This has been explained more fully in the section discussing capital projects. The suggested Debt Service rate is still 1.25 cents per $100 valuation lower than the 3.5 cents per $100 valuation shown in the information for the voters during the 1990 bond election. In other words, the bonds that were authorized were projected to cause the debt service tax rate to be 29.5 cents per $100 valuation rather than the current rate of 28.25 cents. Ml General Government Capital Projects College Station has only about $3.7 million in authorized but unissued and usable general obligation bonds. The city council was asked to authorize the sale of approximately $2.8 million prior to the end of the fiscal year. It is anticipated that the city will either complete all projects or obligate the funds available by the end of FY 95. Earlier in this overview the discussion regarding the need for a general obligation bond authorization has been discussed. The following are projects anticipated for next fiscal year: General Obligation Bonds Projected Projects Expenditure Parks Projects $ 401,000 Road Extensions 1,629,000 Road Reconstruct/Improvements 965,000 Bridge & Drainage Projects 789.000 Subtotal GO's $3.784.00Q Contract Obligation Bonds Projected Pro'ects Expenditure Traffic Signalization $ 400,000 Business Park, Phase 1 2,030,000 800 Trunking 890,000 Subtotal CO's $3,010,000 Interfund Transfers and Loans Projected Computer Networking $130,000 Library Computer System 72,000 Facility Maintenance Bldg. 205,000 Zone 7 Neighborhood Park 60,000 Lincoln Center/W Smith Park 288,000 WPC Restrooms 171,000 College Main (Northgate) 580,000 Subtotal Interfund Transfers & Loans $1.506.000 Utility Capital Projects Most utility capital projects are funded through revenue bonds or utility revenues. Each utility service has its own capital requirements and the rates for each utility are expected to repay the debt service as well as operating costs of the utility. The city sold approximately $16.5 million in Utility revenue bonds in FY 94 and an additional $6.1 million anticipated in FY 95. The estimate is based on the capital projects anticipated by the various utility divisions and the anticipated year end balances for utility capital improvements. The additional bonds are $2.5 million for electric, $10.0 million for wastewater and $600,000 for water projects. Electric Utility Capital Projects Recent changes in city council policies direct the electric utility to be more aware of community appearance in placing its facilities and the appearance of the facilities placed. This policy will increase the costs for line extensions and replacements by requiring that more lines to be placed underground and making above ground facilities more attractive. Below is a summary of the types of projects anticipated for FY 95 and the expected costs: Utility Bonds Projected Projects Exnenditure Distribution $ 950,000 Thoroughfare URD Conversion 2,000,000 Business Park 1,495,000 Street Lighting 480,000 Transmission 350,000 Automation 70,000 800 MHz Radio Conversion 40,000 USC Improvements 50,000 General & Administrative 153,982 Contingency 100.000 Subtotal URB's $5.688.982 Electric Utility Revenues Projected Projects Exnenditure Utility Billing System $ 226.000 Subtotal Revenues $ 226,000 Total Electric Projects $5.914.982 17 Water Utility Capital Projects The capital projects list for the Water Utility have been scaled back somewhat from anticipated projects in the FY 93 budget. Several important factors have contributed to being able to delay certain projects. Operating changes have and efficiency improvements in pumping have allowed the utility to improve performance, reduce cost, and delay construction of additional supply. Utility Revenue Bonds - Water Projected Projects Exoenditure Line Extensions $ 480,350 Wells, Towers, etc. 225,000 Automation 25,000 System Rehabilitation 540,000 General & Administrative 24,456 Contingency 35.000 Total Water Projects $1.329.806, Wastewater Utility Capital Projects The Wastewater Utility is planning to meet mandated to plant discharge requirements. During FY 94 major plant rehabilitation and improvements will be installed. The total cost of treatment upgrades at the Carter Creek plant are estimated to cost $9.2 million over three years. The plant improvement project is planned to meet discharge requirements; however, significant operating savings are anticipated as a result of the installation of more efficient equipment and processes. Other anticipated system improvements are planned to meet customer growth and to replace older lines in order to reduce inflow and infiltration that affect the volume of material entering the treatment facility. Utility Revenue Bonds - Wastewater Projected Proiects Exoenditure Line Extensions $ 75,000 Oversized Lines 30,000 Interceptors 750,000 System Rehabilitation 500,000 Plant Improvements 7,231,500 Automation 100,000 General & Administrative 180,300 Contingency & Other 190.000 Total Wastewater Projects $9.05$.800 Internal Service Funds The city has a number of internal service funds that are used to account for various non -departmental functions such as insurance and replacement equipment. The city has a partially self insured program for employee and dependent health coverage, property and casualty coverage, workers' compensation, and unemployment insurance. In addition, the city chose to develop an equipment replacement fund. The revenues of each of the funds is derived from contributions (either in the form of premiums or de facto amortization of existing equipment) from each of the operating divisions of the city. Since each of the operating funds expends its resources as if they are used up, the internal service funds are used to actually account for the expenditures and activities associated with the particular fund. The system allows the city to capture the various costs associated with the activities of each fund and to effectively address needed changes. These funds are discussed below. Employee Benefits Fund The Employee Benefits Fund is used to account for the city's health, life, and disability insurance program. The fund derives revenues in the form of premiums that are charged to the departments and those individuals who purchase either dependent benefit coverage or ex -employee benefits under the Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1986. The revenues are projected to be $2,096,297 which is $292,564 or 16.2% above FY 94. The increase is due to an increase in the cost of employee health insurance premiums of $20.00 per month per employee and continued employee participation in the dependent portion of the plan with an increase of $10.00 per month. Expenses of the fund are projected to be $1,988,000 which is $185,598 or 10.3% more than the FY 94 budget. The increase is primarily due to the increased utilization of the existing plan and increased costs from health care providers. The premium for reinsurance is actually down due to increases in our "stop -loss" limits. 18 Unemployment Insurance Fund The Unemployment Insurance Fund is established to account for unemployment premiums paid and unemployment benefits paid. The Human Resources Division administers the program for the city. The revenues of the fund are estimated to be $32,000, which is $9,800 or 23.4% less than the budget estimate for FY 94. Expenditures are expected to be $25,000, which is $678 or 2.8% more than the FY 94 budget. The revenues are anticipated to decrease as the fund has a significant fund balance and the premium charged will be reduced from the current 0.25% to 0,20% of salaries. The proposal also includes an annual maximum of $60.00 per employee. The two changes should provide sufficient funding to continue to meet the annual requirements for the fund. Re -engineering Government • The city's safety awareness program, no - lost time program, safety training, light duty program, and other various programs are showing results. The city's workers' compensation has apparently leveled and the premiums will be reduced for FY 95. The reduction is the second time that the city has been able to reduce its workers' compensation charges to the operating divisions within the city. The program is administered through the Risk Management Division. Workers' Compensation Fund The Workers' Compensation Fund is used to account for the revenues from premiums charged to the operating divisions based on a set of standard workers' compensation rates. The fund balance has increased over the past several years due to the effectiveness of safety programs and the effects of changes in the state's worker compensation law. The revenues of the fund are projected to be $341,900, which is $135,000 or 28.3% less than the FY 94 budget. The revenues are reduced since the fund has developed a significant fund balance in excess of what is needed and due to the leveling of annual expenses of the fund. Expenditures of the fund are projected to be $389,220, which is $7,646 or 1.9% less than FY 94. Recent experience and a large fund balance allow the city to reduce the premiums charged to the departments be approximately 30%. Among the costs assigned to the fund is a general and administrative transfer to cover one-half (1/2) of the cost of Risk Management. Property and Casualty Fund The Property and Casualty Fund is used to account for the revenues and expenses related to the city's property, casualty, and liability coverage. The fund receives revenues in the form of premiums charged to the various operating departments based on number and type of equipment, number of employees, and other relevant data. The fund is used to pay for claims that are below our stop -loss maximums and will reimburse departments for covered losses to equipment. The revenues of the fund are projected to be $467,099, which is $42,325 or 10.0% above the FY 94 budget. The increase is due to a 10% increase in the premiums charged to the departments in order to recover all costs of the fund and to attempt to reach a fund balance of approximately $185,000. The estimated fund balance goal is anticipated to provide an actuarially sound financial basis for the fund. Expenditures of the fund are estimated to be $413,820, which is $12,524 or 3.1% more than the FY 94 budget. The increase is due primarily to an anticipated increase in premium costs resulting from bidding for insurance coverage during FY 94. Among the expenditures of the fund is a general and administrative transfer to cover one-half (1/2) of the cost of Risk Management. Equipment Replacement Fund The Equipment Replacement Fund was established in FY 92 to provide the city of College Station with a means of ensuring sufficient resources to replace equipment such as cars, 19 trucks, tractors, and other equipment. The fund was originally established with a one-time contribution equal to two times the first year's contribution for equipment. That has proven to provide sufficient resources to meet expenditure needs for all city departments. One change in the use of the replacement fund is the addition of telephone system costs. The cost of the system is to be charged back to the departments in a method similar to that of a rental payment. The phone system charges are sufficient to provide funds for replacement at the end of the life of the equipment. The estimated revenues of the fund are $2,009,960 which is $910,048 or 82.7% more than the FY 94 budget. The estimated expenditures are $1,643,142, which is an increase of $871,841 or 113.0% more than the FY 94 budget. The increases for both revenues and expenditures are due to decisions to purchase additional equipment through decision packages, changes in the types of equipment purchased, and changes in the expected life for certain equipment. The ending balance represents the estimated cash and investments of the fund available for replacing additional equipment in the future. Brazos Valley Solid Waste Management Agency The Brazos Valley Solid Waste Management Agency (BVSWMA) is a joint action agreement between the Cities of College Station and Bryan. The Agency was created to provide for disposal of municipal solid waste within state and federal guidelines and act as a regional disposal site. One expectation for the Agency is that it will provide economies of scale resulting in cost reductions. Cost savings also accrue through the deletion of redundant planning, staffing, and operations. Beginning in FY 95, the Landfill Fund will no longer be a separate fund. Its operations are now reflected in the BVSWMA Fund as a separate activity center called Landfill Operations. This consolidation is typical of enterprise functions within a city and it will reduce difficulties associated with keeping two separate funds for administration and operations. Revenues for BVSWMA are derived primarily from tipping fees to users of the landfill. Revenues are projected to be $3,444,725, which is an increase of $321,425 or 10.3% from the FY 94 budget based primarily on an increase in waste material entering the landfill. The current tipping fee of $21.50 per ton with a rebate of $2.00 per ton for Bryan and College Station is anticipated to continue. The third anticipated rate increase does not appear to be necessary at this time Expenditures for BVSWMA are anticipated to be $2,906,081, which is $349,733 or 10.7% less than the FY 94 budget. This decrease is due to accounting changes from combining landfill operations in BVSWMA. Included in the authorization for FY 95 is the establishment of an office headquarters for BVSWMA, position upgrades for existing equipment operators, and the addition of one full time and one part-time position for clerical support in the BVSWMA office. The approved expenditures include several decision packages totaling $98,157. Below are the Decision Packages that are included in the FY 95 Budget by BVSWMA's Board of Directors. 1. White Goods & metals recycling (1) $82,759 This package will add one position, equipment, other operations, and maintenance costs to allow staff to remove refrigerants at the landfill site and to recycle metals and other materials and divert approximately 1,300 tons from the landfill on an annual basis. 2. Promotional activities $25,000 BVSWMA will work with both College Station and Bryan by providing $10,000 to each city for solid waste promotional activities. The remaining $5,000 will be utilized by BVSWMA for waste minimization, source reduction, and related activities. 3. Internships $15,554 This program will provide funding for two part- time/temporary interns who will be utilized for various research and analysis activities related to the disposal operations and activities. ME 1994-1995 Annual Budget APPOINTED BOARDS CITIZENS OF COLLEGE STATION MAYOR AND CITY COUNCIL I I MUNICIPAL CITY JUDGE ATTORNEY CITY MANAGER CITY SECRETARY II ASSOPERATIONSISTANT CITYGROUp ER DIRECTOR �IXECUTIE FISCAL/HUMANDRESOURCES COMMUNITYTSERVICESNGROUCITY P I� �I MANAGEMENTVSERVICES GROUP I� FINANCE POLICE PUBLIC UTILITIES PUBLIC RELATIONS/ MARKETING BUDGET & EVALLATION FIRE TECHNICAL SERVICES UTILITY BILLING SERVICES ACCOUNTING/PAYROLL DEVELOPMENT SERVICES ELECTRIC SERVICES ENERGY/MANAGEMENT SRVCS PURCHASING PUBLIC SERVICES WATER UTILITIES ENERGY MANAGEMENT HUMAN RESOURCES FLEET SERVICES WASTEWATER UTILITIES FACILITIES MAINTENANCE RISK MANAGEMENT SOLID WASTE COLLECTION PARKS & RECREATION LIBRARY MUNICIPAL COURT LANDFILL OPERATION MANAGEMENT INFORMATION City of College Station 21 22 1994-1995 Annual Budget APPROVED OPERATING BUDGET SUMMARY FISCAL YEAR 1994-1995 TOTAL SOURCES TOTAL USES LESS NET OPERATING % CHANGE OF FUNDS OF FUNDS TRANSFERS IN BUDGET FROM 93-94 GENERAL FUND $24,181,172 $23,478,979 (3,025,152) $20,453,827 16.1% UTILITY FUNDS 47,394,123 48,470,241 (803,233) 47,667,008 12.7% SOLED WASTE COLLECTION FUND 3,468,150 3,591,095 0 3,591,095 21.2% INSURANCE FUND 3,764,407 2,816,040 (2,816,040) 0 0.0% DEBT SERVICE FUND 5,436,135 3,876,296 0 3,876,296 7.9% HOTEU MOTEL TAX FUND 1,806,732 1,364,387 0 1,364,387 -2.8% FLEET REPLACEMENT FUND 2,783,429 1,643,142 (1,643,142) 0 0.0% UTILITIES CAPITAL IMPROV. PROJECTS 23,524,200 17,801,588 (226,000) 17,575,588 39.5% GEN. GOVT. CAPITAL IMPROV. PROJECTS 2,655,000 9,076,000 (1,125,000) 8,751,000 49.1% COMMUNITY DEVELOPMENT FUND 3,702,437 3,521,915 0 3,521,915 20.6% TOTALS S118,735,785 $116,439,683 (9,638,567) $106,801,116 19.6% FISCAL YEAR 1993-1994 TOTAL SOURCES TOTAL USES LESS NET OPERATING % CHANGE OF FUNDS OF FUNDS TRANSFERS IN BUDGET FROM 92-93 GENERAL FUND $20,531,641 $20,710,697 ($3,097,208) $17,613,489 11.8% UTILITY FUNDS 43,137,757 42,633,399 (319,575) 42,313,824 4.0% SOLID WASTE COLLECTION FUND 3,173,530 2,963,486 0 2,963,486 12.4% LANDFILL OPERATIONS FUND 1,955,304 1,949,403 (1,949,403) 0 0.0% INSURANCE FUND 2,756,316 2,574,813 (2,574,613) 0 0.0% DEBT SERVICE FUND 4,592,166 3,594,118 0 3,594,118 -7.8% HOTEU MOTEL TAX FUND 1,886,241 1,403,318 0 1,403,318 -1.2% FLEET REPLACEMENT FUND 1,679,253 771,301 (771,301) 0 0.0% UTILITIES CAPITAL IMPROV. PROJECTS 9,987,400 13,720,400 (1,123,000) 12,597,400 20.4% GEN. GOVT. CAPITAL IMPROV. PROJECTS 4,939,300 6,499,000 (630,000) 5,869,000 -41.0% COMMUNITY DEVELOPMENT FUND 2,863,466 2,921,303 0 2,921,303 88.1% TOTALS $97,502,374 $99,741,238 (810,465,300) $89,275,938 3.4% FISCAL YEAR 1992-1993 TOTAL SOURCES TOTAL USES LESS NET OPERATING % CHANGE OF FUNDS OF FUNDS TRANSFERS IN BUDGET FROM 91-92 GENERAL FUND $18,404,399 $18,693,931 ($2,938,852) $15,755,079 11.0% UTILITY FUNDS 41,775,437' 40,881,322 (194,558) 40,686,764 4.9% SOLID WASTE COLLECTION FUND 2,600,600 2,636,624 0 2,636,624 11.0% LANDFILL OPERATIONS FUND 1,880,468 1,878,868 (1,878,868) 0 0.0% INSURANCE FUND 2,733,363 2,128,517 (2,128,517) 0 0.0% DEBT SERVICE FUND 4,404,220 3,900,265 0 3,900,265 0.7% HOTEU MOTEL TAX FUND 1,683,280 1,420,877 0 1,420,877 18.8% FLEET REPLACEMENT FUND 1,528,988 904,750 (904,750) 0 0.0% UTILITIES CAPITAL IMPROV. PROJECTS 5,191,100 11,430,344 (968,000) 10,462,344 -9.3% GEN. GOVT. CAPITAL IMPROV. PROJECTS 4,571,600 10,376,898 (424,600) 9,952,298 63.7% COMMUNITY DEVELOPMENT FUND 1,527,879 1,552,879 0 1,552,879 8.9% TOTALS $86,301,334 $95,805,275 ($9,438,145) $86,367,130 8.7% City of College Station 1994-1995 Annual Budget 16cA ❑ GENERAL FUND El HOTEL MOTEL FUND APPROVED OPERATING BUDGET FY 1994-95 $106,801,116 3% UTILITY FUNDS SOLID WASTE FUND ❑ DEBT SERVICE FUND ❑ UTIL CAPITAL PROJECTS ® GEN. GOV. CAPITAL PROJ. COMM. DEVELOP. FUND City of College Station 23 24 1994-1995 Annual Budget COMBINED FUND SUMMARY EXPENDITURE BY FUND PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DEPARTMENT FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 GENERAL FUND $18,537,269 $21,021,192 $21,097,127 $22,114,062 $23,430,899 11.46% ELECTRIC FUND 24,847,125 25,420,027 25,396,864 29,533,889 29,633,052 16.57% WATER FUND 2,588,542 2,841,404 2,560,802 2,624,295 2,675,447 -5.84% WASTEWATER FUND 1,962,785 2,182,661 2,202,101 2,354,785 2,530,755 15.95% SOLID WASTE COLLECTION FUND 1,812,382 2,100,109 2,023,997 2,223,031 2,782,561 32.50% BRAZOS VALLEY SOLID WASTE MGMT. AGENCY FUND 1,655,971 2,351,463 2,201,811 2,147,924 2,246,081 -4.48% COMBINED FUND TOTAL $51,404,074 $55,916,856 $55,482,702 $60,997,986 $63,298,795 13.20% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $19,110,109 $21,251,279 $21,187,152 $22,812,629 $23,445,657 10.33% SUPPLIES 1,305,393 1,459,218 1,528,570 1,557,311 1,628,931 11.63% MAINTENANCE 2,550,304 2,708,385 2,763,075 2,984,947 3,038,234 12.18% PROFESSIONAL SERVICES 1,768,224 3,070,305 2,640,287 2,771,176 2,795,451 -8.95% PURCHASED PROP. SERV. 21,947,487 23,351,203 23,119,909 27,260,876 27,435,276 17.49% OTHER PURCHASED SERV. 2,614,442 2,708,992 2,710,921 3,081,019 3,481,972 28.53% CAPITAL OUTLAY 2,108,115 1,367.474 1,532,788 530,028 1,473,274 7.74% COMBINED FUND TOTAL $51,404,074 $55,916,856 $55,482,702 $60,997,986 $63,298,795 13.20% PERSONNEL SUMMARY BY DEPARTMENT % CHANGE IN BUDGET BUDGET BUDGET PROPOSED APPROVED BUDGET FROM DEPARTMENT FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 GENERAL FUND 362.50 371.00 397.00 402.50 420.50 5.92% ELECTRIC FUND 83.50 84.50 91.00 92.00 92.00 1.10% WATER FUND 31.00 32.00 35.00 35.00 35.00 0.00% WASTEWATER FUND 37.00 37.00 40.00 40.00 41.00 2.50% SOLID WASTE COLLECTION FUND 31.00 28.00 27.00 27.00 27.00 0.00% BRAZOS VALLEY SOLID WASTE MGMT. AGENCY FUND 12.00 14.00 18.00 20.50 21.50 19.44% COMBINED FUND TOTAL 557.00 566.50 608.00 617.00 637.00 4.77% City of College Station 1994-1995 Annual Budget ANALYSIS OF TAX RATE FY 94-95 Assessed Valuation of Real and Exempt Property $1,648,484,066 (Based on 100% of Market Value) Less: Exempt Property $149,401,981 Less: Agricultural Loss $19,401,880 Less: Over 65 and Veterans Exemptions $25,412,061 Taxable Assessed Value $1,454,268,144 ApplyTax Rate of.4450/$100 Valuation .4450/$100 Total Tax Levy $6,471,493 Estimate 98% Collection $6,342,063 DISTRIBUTION OF AD VALOREM TAXES Tax Rate Per Percent Estimated $100 Valuation Of Levy Collections Debt Service 0.2825 63.5% $4,026,141 General Fund 0.1625 36.5% $2,315,922 City of College Station 25 26 1994-1995 Annual Budget ANALYSIS OF PROPERTY VALUATIONS TOTAL TOTAL APPRAISAL MARKET EXEMPT TAXABLE YEAR VALUATION VALUE VALUE* 1985 1,138,489,106 36,875,269 1,101,613,837 1986 1,157,639,695 36,629,372 1,121,010,323 1987 1,138,980,618 38,631,099 1,100,349,519 1988 1,160,147,843 38,535,922 1,121,611,921 1989 1,157,030,039 38,794,667 1,118,235,372 1990 1,244,411,436 142,931,914 ** 1,101,479,522 1991 1,282,692,121 156,080,118 1,126,612,003 1992 1,353,127,372 164,570,381 1,188,556,991 1993 1,446,692,180 177,229,893 1,269,462,287 1994 1,648,484,066 194,215,922 1,454,268,144 * Assessed value Is 100% of the estimated value. ** The increase in the exempt value is due to an effort by the appraisal district to include government entity property in the total market valuation. City of College Station 1994-1995 Annual Budget The General Fund is used to account for all activities that are typically considered governmental functions of the city. These include Public Safety, Public Services, Parks and Recreation, Economic and Development Services, the support functions for these areas, and the administrative functions for the city. The General Fund for the 1994-95 fiscal year (FY 95) is influenced by current policies and any approved policy changes. The policies include the goal of attaining inter -fund equity; increasing the city's contribution for Employee Health Insurance; maintaining a balance between revenues and expenditures; continuing the pay for performance plan; and maintaining the level of service currently provided as our city experiences residential and commercial growth. Revenues are anticipated to increase by approximately $1.3 million or 7.1 % in FY 95 over the FY 94 year-end estimate. Notable changes in expected revenues are as follows: 1. Ad Valorem Taxes are projected to be up $323,500 over FY 94 year end estimate. This is due to an increase in assessed valuation from $1.27 billion to $1.45 billion. About $65 million of the increased valuation is due to new development and annexations. 2. Sales Taxes are projected to be up approximately 5.9% over the FY 94 year GENERAL FUND end estimate. New retail businesses, increases in household income, and increased consumer spending are reasons -for the increase. 3. Permit revenue for FY 95 is projected to decrease by $67,440 or 15.8% from the FY 94 year end estimate. This is primarily due to a reduction in anticipated mineral drilling and estimates of more normal building activity. 4. Other taxes are projected to increase 14.4% or approximately $81,000. The increase is primarily due to the new franchise agreement made with TCA Cable and Lone Star Gas. 5. Return on Investment transfers from the enterprise funds are scheduled to increase by $507,471 or 11.5% primarily due to increased revenues in the Electric Fund. Expenditures for FY 95 are expected to be approximately $2.84 million or 16.1 % more than the FY 94 budget. Approximately $1.08 million of this increase is due to the inclusion of Junding for approved decision packages that allow the city to address the "Ends Statements" outlined by the city council. The decision packages are discussed in detail in the budget overview and in the departmental, summaries. Personnel account for much of the year-to- year increases. Some are due to normal salary changes and inflationary City of College Station 27 adjustments, increased benefit costs, and increased costs associated with travel and training. Other increases occur due to additional personnel that were added to the budget during FY 94. There were two new Police Officers added in the Special Services Division and one new position added in the Fire Suppression Division. In addition, there were two new Building Inspectors added in the Economic and Development Services Department and an Assistant Programs Supervisor added in the Recreation Programs and Special Events activity center of the Parks and Recreation Department. Other areas of note include increased costs for Vehicle and Equipment Maintenance in Public Services and the continuation of adding resources for facility maintenance in Management Services. There is also an increase in the Management Information Systems division continuing the replacement policy for computer hardware and software. Changes that have occurred in FY 94 include the transfer of one position from Utility Customer Services to Management Information Services as an analyst for the Utility Billing system. Also, for FY 95 the Energy Conservation activity center was moved from the Energy Management division to the Electric Fund for reporting purposes and is reported as a part of Operations Administration. This transfer reflects the fact that this activity center's operational costs are paid from the Electric Fund. There is also $133,800 budgeted for economic development incentives as approved by the city council. In addition, there are $212,000 of expenditures from the Hotel/Motel fund that were reflected in the operating budget of the Parks department and will be recovered through an administrative transfer from the Hotel/Motel Fund. 28 1994-1995 Annual Budget City of College Station - 1994-1995 Annual Budget _ We're Committed c I W, ip4of To Excellence City of College Station 29 BEGINNING BALANCE REVENUES PROPERTY TAXES SALES TAX OTHER TAXES PERMITS PARKS AND RECREATION OTHER SERVICE CHARGES FINES AND FORFEITURES INVESTMENT EARNINGS MISCELLANEOUS RETURN ON INVESTMENT TOTALREVENUES TOTAL FUNDS AVAILABLE 30 1994-1995 Annual Budget CITY OF COLLEGE STATION GENERALFUND FUND SUMMARY FY 1993-94 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END FY 1994-95 APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BASE BUDGET BUDGET BUDGET $ 2,760,696 $ 2,880,270 $ 3,940,698 $ 4,489,535 $ 4,489,535 $ 1,627,228 $ 2,057,422 $ 2,057,422 $ 2,380,922 $ 2,380,922 7,901,994 8,349,620 8,500,000 9,000,000 9,000,000 501,051 501,100 559,717 640,600 640,600 445,585 371,700 426,385 358,945 358,945 548,443 535,900 586,231 575,910 575,910 375,605 241,900 380,025 393,795 393,795 893,649 B81,600 858,131 876,465 876,465 342,992 202,800 345,500 342,500 342,500 307,413 101,800 249,321 207,500 207,500 4,266,504 4,407,529 4,407,529 4,915,000 4,915,000 $ 17,210,464 $ 17,651,371 $ 18,370,261 $ 19,691,637 $ 19,691,637 $ 19,971,160 $ 20,531,641 $ 22,310,959 $ 24,181,172 $ 24,181,172 EXPENDITURES AND TRANSFERS GENERAL GOVT_ $ 880,487 $ FISCAUHUMAN RESOURCES 1,581,534 POLICE 4,103,445 FIRE 3,394,081 ECONOMIC AND DEV.SERVICES 1,585,575 PUBLIC SERVICES 2,270,357 PARKS AND RECREATION 2,921,269 LIBRARY 323,478 . MANAGEMENT SERVICES 1,477,043 977,070 $ 987,263 $ 1,068,911 $ 1,112,864 1,746, 757 1,685,178 1,800,516 1,832,718 4,806,889 4,996,247 5,056,337 5,247,938 3,571,443 3,511,290 3,725,052 3,940,070 1,997,193 1,890,701 2,154,818 2,228,489 2,510,131 2,683,313 2,533,763 2,609,956 3,294,133 3,261,771 3,508,020 3,977,848 333,706 335,244 367,330 367,330 1,783,870 1,746,120 1,899,315 2,113,686 City of College Station --- 15.7% 7.8% 27.8% -3.4% 7.5% 62.8% -0.6% 68.9% 103.8% 11.5% 11.6% 17.8% 13.9% 4.9% 9.2% 10.3% 11.6% 4.0% 20.8% 10.1% 18.5% 1994-1995 Annual Budget CITY OF COLLEGE STATION GENERALFUND FUND SUMMARY FY 1993-94 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END FY 1994-95 APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BASE BUDGET BUDGET BUDGET SPECIAL PROGRAMS & PROJ. 50,336 0 445,000 407,000 407,000 0.0% PUBLIC AGENCY FUNDING 202,289 103,505 103,505 121,280 121,280 17.2% CONTINGENCY 0 267,000 117,000 300,000 300,000 12A% ECONOMIC DEVELOPMENT 0 0 0 0 133,800 N/A PROJ. BUDGET SAVINGS 0 (681,000) (844,000) (870,000) (914,000) 34.2% TOTAL EXPEND. 18,789,894 20,710,697 20,918,632 22,072,342 23,478,979 13.4% ADMIN TRANSFER IN (2,918,580) (3,322,208) (3,322,208) (3,206,708) (3,400,152) 2.3% ADMIN TRANSFER OUT 75,000 225,000 225,000 375,000 375,000 66.7% NET ADMIN TRANSFER (2,843,580) (3,097,208) (3,097,208) (2,831,708) (3,025,152) -2.3% NET EXPENDITURES $ 15,946,314 $ 17,613,489 $ 17,821,424 $ 19,240,634 $ 20,453,827 16.1% INCREASE (DECREASE) IN FUND BALANCE $ 1,264,150 $ 37,882 $ 548,837 $ 451,003 $ (762,190) GAAP ADJUSTMENTS (84,148) 0 0 0 0 RESERVED BALANCE 498,665 270,000 380,000 380,000 380,000 UNDESIGNATED BALANCE 3,442,033 2,648,152 4,109,535 4,560,538 3,347,345 ENDING FUND BALANCE $ 3,940,698 $ 2,918,152 $ 4,489,535 $ 4,940,538 $ 3,727,345 City of College Station 31 32 1994-1995 Annual Budget GENERAL FUND -SOURCES OF FUNDS FY 94-95 $19,691,637 a n PPnP TAY •0 120% 461/6 GENERAL FUND -USES OF -FUNDS FY 94-95 $24,767,979 0.50% 41/6 ❑ GEN. GOVT. 7% i ® FISCAUHR y _ 5% ❑ OTHER 16% i ❑ POLICE ❑FIRE ECON.&DEV. SERV. PUB. SERV. _........ ......... 22°h ® PARKS 11 °io MGMT. SERV. PUB. AGENCY 996 16% City of College Station 1994-1995 Annual Budget GENERAL FUND DEPARTMENT SUMMARY EXPENDITURE BY DEPARTMENT PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DEPARTMENT FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 GENERAL GOVERNMENT $880,487 $977,070 $987,263 $1,068,911 $1,112,864 13.90% FISCAUHUMAN RESOURCES 1,581,534 1,746,757 1,685,178 1,800,516 1,832,718 4.92% POLICE DEPARTMENT 4,103,445 4,806,889 4,9%,247 5,056,337 5,247,938 9.18% FIRE DEPARTMENT 3,394,081 3,571,443 3,511,290 3,725,052 3,940,070 10.32% ECON. AND DEVELOPMENT SERVICES 1,585,575 1,997,193 1,890,701 2,154,818 2,228,489 11.58% PUBLIC SERVICES 2,270,357 2,510,131 2,683,313 2,533,763 2,609,956 3.980/6 PARKS & RECREATION 2,921,269 3,294,133 3,261,771 3,508,020 3,977,848 20.76% MANAGEMENT SERVICES 1,477,043 1,783,870 1,746,120 1,899,315 2,113,686 18.49% LIBRARY 323,478 333,706 335 244 367,330 367,330 10.08% GENERAL FUND TOTAL $18,537,269 $21,021,192 $21.,097,127 $22,114,062 $23,430,899 11.46% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $13,409,842 $14,846,447 $14,813,840 $15,649,606 $16,151,257 8.79% SUPPLIES 674,632 797,565 817,867, 879,120 937,290 17.52% MAINTENANCE 1,479,061 1,570,645 1,638,608 1,780,584 1,819,571 15.85% PROFESSIONAL SERVICES 647,364 1,193,995 1,026,012 1,208,106 1,226,381 2.71% PURCHASED PROP. SERV. 591,218 774,884 753,760 747,326 749,126 -3.32% OTHER PURCHASED SERV. 1,347,029 1,550,202 1,578,457 1,768,190 2,041,109 31.67% CAPITAL OUTLAY 388,123 287,454 468,583 81,130 506,165 76.09% GENERAL FUND TOTAL $18,537,269 $21.021,192 $21,097,127 $22,114,062 $23,430,899 11.46% PERSONNEL SUMMARY BY DEPARTMENT % CHANGE IN BUDGET BUDGET BUDGET PROPOSED APPROVED BUDGET FROM DEPARTMENT FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 GENERAL GOVERNMENT 13.00 13.00 14.00 15.00 16.00 14.29% FISCAUHUMAN RESOURCES 34.00 35.00 35.00 34.50 36.50 4.29% POLICE DEPARTMENT 94.50 95.00 110.00 112.50 114.50 4.09% FIRE DEPARTMENT 75.00 75.00 76.00 77.00 78.00 2.63% ECON. AND DEVELOPMENT SERVICES 30.00 34.00 39.00 41.00 42.00 7.69% PUBLIC SERVICES 45.00 45.00 45.00 45.00 46.00 2.22% PARKS & RECREATION 52.00 53.00 53.00 54.00 60.00 13.21 % MANAGEMENT SERVICES 19.00 21.00 25.00 23.50 27.50 10.00% LIBRARY 0.00 0.00 0.00 0.00 0.00 N/A GENERAL FUND TOTAL 362.50 371.00 397.00 402.50 420.50 5.92% City of College Station 33 34 1994-1995 Annual Budget GENERAL GOVERNMENT CITY COUNCIL CITY SECRETARY CITY MANAGER COMMUNITY SERVICES ADMIN. ' City of College Station 1994-1995 Annual Budget GENERAL GOVERNMENT DEPARTMENT SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 MAYOR AND COUNCIL $40,529 $61,288 $61,725 $78,450 $78,450 28.00% CITY SECRETARY 116,748 130,313 131,366 145,046 162,875 24.99% CITY MANAGER 204,598 215,483 211,474 260,865 282,927 31.30% LEGAL 375,200 426,198 438,346 434,857 437,823 2.73% COMMUNITY SERVICES ADMIN 143,412 143,788 144,352 149,693 150,789 4.87% DEPARTMENT TOTAL $880,487 $977,070 $987,263 $1,068,911 $1,112,864 13.90% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES 8 BENEFITS $690,706 $727,993 $737,587 $799,704 $826,037 13.47% SUPPLIES 36,945 34,016 38,225 42,416 42,516 24.99% MAINTENANCE 4,220 1,220 1,112 1,494 1,494 22.46% PROFESSIONAL SERVICES 4,284 37,000 17,850 33,044 33,044 -10.69% PURCHASED PROP. SERV, 5,626 28,620 28,687 24,117 24,117 -15.73% OTHER PURCHASED SERV. 94,843 140,646 140,975 168,136 185,136 31.63% CAPITAL OUTLAY 43,863 7,575 22,827 0 520 -93.14% DEPARTMENT TOTAL $880,487 $977,070 $987,263 $1,068,911 $1,112,864 13.90% PERSONNEL SUMMARY BY DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM DIVISION FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 MAYOR AND COUNCIL 0.00 0.00 0.00 0.00 0.00 N/A CITY SECRETARY 3,00 3.00 3.00 3.00 3.00 0.00% CITY MANAGER 2.00 2.00 2.00 3.00 4,00 100.00% LEGAL 6.00 6.00 7.00 7.00 7.00 0.00% COMMUNITY SERVICES ADMIN 2.00 2.00 2.00 2.00 2.00 0.00% DEPARTMENT TOTAL 13.00 13.00 1400 15.00 16.00 14.29% City of College Station 35 GENERAL GOVERNMENT DEPARTMENT SUMMARY MAYOR AND COUNCIL Program Goal Represent the community in a fair and equitable manner. Provide the City staff with adequate resources to accomplish their duties and responsibilities. Provide an atmosphere conducive to economic growth. Maintain an attractive community. Maintain sound fiscal practices and policies. Activity Level Trends The following are activity level trends for the Mayor/Council Division. FY 93 FY 94 FY 95 Actual Est. Prop_ # of lntergovernmentaVPub. Meetings 43 50 80 # of Agenda Items 1,062 1,000 1,030 # of Proclamations 54 50 60 Budget Allowance Explanation The approved Mayor/Council budget of $78,450 is $17,162 or 28% more than the 93-94 budget. This increase reflects greater training and membership costs. Both of the increases are intended to enhance the council's ability to develop and oversee the policies of the city. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $61,288 $78,450 Total Positions 0 0 36 1994-1995 Annual Budget CITY SECRETARY Program Goal Prepare for all city council meetings and certain committee meetings. Maintain permanent records of all council actions. File birth and death certificates. Insure certified copies of official documents. Prepare and maintain records relating to the city cemetery and interments therin. Act as a hasion between the city council and the citizens of College Station. Administer all elections held by the City of College Station. Activity Level Trends The following are activity level trends for the City Secretary Division. FY 93 FY 94 FY 95 Actual Est. Prop. # of Bir1hJDeath Certificates Filed 1,600 2,100 2,220 # of Certified Copies Issued From Birth!Death Records 2,800 2,800 3,400 # of Cemetery Spaces Sold (Deeds and Contracts Issued, Records Made) 150 200 210 Budget Allowance Explanation The approved City Secretary budget of $162,875 is $32,562 or 25% more than the 93-94 budget. This increase reflects normal salary and inflationary adjustments, as well as an increase in TemporaryfSeasonal Salaries. In addition, there is a Decision Package for $17,000 for costs associated with administering a bond election during FY 95. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $130,313 $162,875 Total Positions 3 3 City of College Station CITY MANAGER Program Goal Coordinate Council activities. Negotiate contracts. Pursue economic development. Provide leadership and direction to enable City staff to best serve the citizens of the City of College Station. Division Objectives The following are Division Objectives which will be achieved with the 94-95 budget authorization: • Provide the council with timely and sufficient information and recommendations for the future. o Maintain up-to-date policies and regulations. o Continue to work closely with the Economic Development Corporation to pursue prospects conducive to maintaining the image of College Station. e Negotiate contracts for the city efficiently and effectively. e Supervise and coordinate the staff and review all departmental operations. • Act as the city's ambassadorin developing and maintaining relations with outside agencies. Budget Allowance Explanation The approved City Manager budget of $282,927 is $67,444 or 31.3% more than the 93-94 budget. This increase is primarily due to a Decision Package of $20,644 for a new secretary and the transfer of a staff assistant position from Management Services Administration. Other reasons include normal salary and inflationary adjustments, as well as increases for travel and training. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $215,483 $282,927 Total Positions 2 4 LEGAL Program Goal Provide cost effective, accurate, and up-to-date legal defense, legal services, and advice to the staff, city council, and various boards. Provide defense of litigation. Actively participate in the land acquisition process. Division Objectives The following are Division Objectives which will be achieved with 94-95 budget authorization: • Address litigation. • Provide timely preparation of documents. • Advise the city council and staff as to the best legal posture for the city. • Regularly report to the city council on significant actions. • Report on recent State Legislative sessions and those laws affecting our city. • Enforce ordinances as directed by the city council. • Lobby for State and Federal Legislation that the city council supports. Budget Allowance Explanation The approved Legal budget of $437,823 is $11,625 or 2.7% more than the 93-94 budget. This increase reflects normal salary and inflationary adjustments. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $426,198 $437,823 Total Positions 7 7 1994-1995 Annual Budget COMMUNITY SERVICES ADMINISTRATION Program Goal Provide cost effective management of the delivery of public safety, development, fleet maintenance, and public works services within budgetary resources that meets council goals (issues). Protect the citizens' public health, welfare, and safety Insure an excellent quality of life in the community. Division Objectives The following are Division Objectives which will be achieved with the 94-95 budget authorization: • Provide effective general management of assigned departments through proper budgetary and report monitoring controls. • Facilitate and encourage establishment of departmental goals & objectives that are consistent with organizational goals & objectives. • Monitor progress in achievement of departmental as well as organizational goals & objectives and success in dealing with obstacles impeding goal attainment. • Encourage and foster a team approach to service delivery within the Community Services Group that is consistent with development of a customer service organizational culture. • Develop management skills of department heads in order to enhance their ability to manage excellent service delivery. • Encourage staff to be creative and participatory in their management approach to cost effective delivery of service. Budget Allowance Explanation The approved Community Services Administration's budget of $150,789 is $7,001 or 4.9% more than the 93-94 budget. This increase reflects normal salary and inflationary adjustments. -- — - ------------- — City of College Station 37 Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $143,788 $150,789 Total Positions 2 2 38 1994-1995 Annual Budget FISCAL & HUMAN RESOURCES CITY MANAGER I I EXECUTIVE DIRECTOR FISCAL/HUMAN RESOURCES HSTAFF ASSISTANT ASSISTANT DIRECTOR ACCOUNTINGHUMAN I IAGENT I BUDGET IEVALUATION EDIRECTOR BRISK MUNICIPAL CHIEFACCOUNTANT �) PURCHASING II PERSONNEL MANAGER I I I COURT ADMINISTRATOR - STAFF ACCOUNTANTS - BUYERS - BUDGET ANALYST - ASSISTANT DIRECTOR I- RISK ANALYST I ASSISTANT COURT CLERK - PAYROLL MANAGER - SECRETARY - ECONOMIC ANALYST - STAFF ASSISTANT I- COURT CLERK TYPIST - SENIOR ACCOUNTING - INTERNS - PERSONNEL ANALYST CLERKS - PERSONNEL SECRETARY City of College Station 1994-1995 Annual Budget FISCAL/HUMAN RESOURCES DEPARTMENT SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM ACTIVITY FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 FISCAL ADMINISTRATION $128,244 $119,187 $118,002 $122,412 $144,065 20.87% HUMAN RESOURCES 244,267 254,470 260,719 271,545 276,175 8.53% RISK MANAGEMENT 97,977 106,657 102,993 102,545 103,238 -3.21% ACCOUNTING 499,810 527,722 552,420 559,071 561,820 6.46% PURCHASING 178,431 189,277 178,758 190,518 188,678 -0.32% BUDGET & RESEARCH 155,112 173,104 156,309 174,934 168,977 -2.38% MUNICIPAL COURT 277,693 376,340 315,977 379,491 389,765 3.57% DEPARTMENT TOTAL $1,581,534 $1,746,757 $1,685,178 $1,800,516 $1,832,718 4.92% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $1,098,684 $1,225,666 $1,176,239 $1,246,346 $1,273,023 3.86% SUPPLIES 49,775 48,330 48,480 68,820 69,260 43.31% MAINTENANCE 4,166 2,850 4,602 4,415 4,415 54.91% PROFESSIONAL SERVICES 202,576 269,220 234,542 259,305 259,330 -3.67% PURCHASED PROP. SERV. 20,867 32,665 26,834 23,055 23,055 -29.42% OTHER PURCHASED SERV. 164,170 168,026 183,344 198,575 198,635 18.22% CAPITAL OUTLAY 41,296 0 11,137 0 5,000 N/A DEPARTMENT TOTAL $1,581,534 $1,746,757 $1,685,178 $1,800,516 $1,832,718 4.92% PEHSONNEL SUMMARY BY DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM ACTIVITY FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 FISCAL ADMINISTRATION 3.00 2.00 2.00 2.00 3.00 50.00% HUMAN RESOURCES 5.00 5.00 5.00 5.00 5.00 0.00% RISK MANAGEMENT 1.00 2.00 2.00 2.00 2.00 0.00% ACCOUNTING 11.00 12.00 11.00 11.00 11.00 0.00% PURCHASING 5.00 4.00 4.00 4.00 4.00 0.00% BUDGET & RESEARCH 4.00 4.00 4.00 3.50 3.50 -12.50% MUNICIPAL COURT 5.00 6.00 7.00 7.00 8.00 14.29% DEPARTMENT TOTAL 34.00 35.00 35.00 34.50 36.50 4.29% City of College Station 39 FISCAUHUMAN RESOURCES DEPARTMENT SUMMARY ADMINISTRATION Program Goal Assist City departments in delivering services to the community through effective financial management. Aid the city manager and the city council in the formulation and implementation of the financial goals and objectives of the City of College Station. Activity Level Trends The following are activity level trends for the Administration Division. FY 93 FY 94 FY 95 Actual Est. Prop. Earnings on Invest. of Funds $2.15m $2.2m $22m Fiscal Reports prepared 13 13 13 Budget Allowance Explanation The approved Fiscal Administration budget of $144,065 is $24,878 or 20.9% more than the 93-94 budget. The primary reason for this increase is a Decision Package of $20,725 for a new secretary (the rest of the cost of the secretary is $10,000 and this will be covered by reducing Temporary/Seasonal funds from other divisions). This increase also reflects normal salary and inflationary adlustments. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $119,187 $144,065 Total Positions 2 3 40 1994-1995 Annual Budget HUMAN RESOURCES Program Goal Hire and retain the most suitable candidates for each position to provide the City with a staff that is customer service oriented, highly motivated, well -trained, and efficient. Administer six program activities: selection/recruitment, employment, benefits, compensation, training and development, and employee relaticns. Provide a competitive benefit and compensation plan designed to attract and retain quality employees. Maintain employee relations through the disbursement of relevant information, provision of counseling, and the recognition of employee achievements. Activity Level Trends The following are activity level trends for the Human Resources Division. FY 93 FY 94 FY 95 Actual Est. Prop. Applicant Processing 4,231 4,300 4,500 New hire Processing 99 170 150 Termination Processing 140 90 80 Performance Evals. Processed 1,074 1,100 1,100 Testing (# of people) N/A 600 700 Budget Allowance Explanation The approved Human Resources budget of $276,175 is $21,705 or 8.5% more than the 93-94 budget allocation. This increase reflects normal salary and inflationary adjustments, and greater training costs. In addition, there is a Decision Package of $3,000 for a Scantron Machine for improvement in testing efficiency. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $254,470 $276,175 Total Positions 5 5 RISK MANAGEMENT Program Goal Evaluate various physical and fiscal exposures to loss throughout the city and implement proper protection. Reduce Fleet accidents with an effective in-house Defensive Driving Program for all employees. Review and resolve all Property and Casualty claims filed against the city in a fair and equitable manner. Establish an efficient claims filing system for recording all types of claims into a computer database. Control Workers' Compensation claims through accident investigations, safety training programs, and an effective Light Duty Work Program. Recover funds for damages to city property and injuries to city employees by any responsible third parties. Activity Level Trends The following are activity level trends for the Risk Management Division. FY 93 FY 94 FY 95 Actual Est. Prop. Total Workers' Comp. Cost $307,568 387,997 400,394 Claims & Accidents Investigated 471 487 500 Budget Allowance Explanation The approved Risk Management budget of $103,238 is $3,419 or 3.2% less than the 93-94 budget. This decrease reflects salary adjustments resulting from turnover. City of College Station 1994-1995 Annual Budget Expenditure and Position Summary Operating Expense Total Positions ACCOUNTING FY 94 FY 95 Approved Approved $106,657 $103,238 Appraisal District's Budget. Also, the cost of the annual audit will be shared with Community Development. Expenditure and Position Summary FY 94 FY 95 Approved Approved 2 2 Operating Expense $527,722 $561,820 Total Positions 11 11 Program Goal Process all financial transactions in an accurate and timely manner. Provide useful financial information to both external and internal users. Ensure the accurate processing and distribution of payroll checks and all payroll related reports. Provide quality service to our customers. Promote a better understanding of accounting policies and procedires among our internal and external customers. Activity Level Trends The following are activity level trends for the Accounting Division. FY 93 FY 94 FY 95 Actual Est. Prop. Payroll Cks. Processed 17,334 17,800 18,000 Accts. Payable Checks Processed 23,213 17,000 20,300 Accts. Payable Cks. per Clerk 7,738 5,667 6,767 Invoices Processed 2,905 3,700 4,000 Licenses/Permits Issued 1,172 1,510 1,525 Budget Allowance Explanation The approved Accounting Services budget of $561,820 is $34,098 or 6.5% above the 93-94 budget. This increase reflects normal salary and inflationary adjustments, higher bank processing charges, and an increase in the Brazos County PURCHASING Program Goal Comply with the city charter and state law in all procurement activities. Procure quality products and services in an efficient manner at favorable prices. Develop and maintain open comunication with city departments and vendors. Activity Level Trends The following are activity level trends for the Purchasing Division. FY 93 FY 94 FY 95 Actual Est. Prop. Purchase Orders Processed 2,050 2,200 2,300 Blanket Orders Processed 110 115 118 Formal Bids Processed 71 75 80 Total $ Amt. Pur. Orders $20.2m $20.2m $20.3m Budget Allowance Explanation The approved Purchasing budget of $188,678 is $599 or 0.32% less than the 93-94 budget. This decrease reflects salary adjustments resulting from turnover and a $3,000 reduction in Temporary/Seasonal funds that will be used to offset an additional receptionist for the department. City of College Station 41 Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $189,277 $188,678 Total Positions 4 4 BUDGET AND RESEARCH Program Goal Provide support and analysis to the city council, the city Manager, and the various city departments. Coordinate the development of operating and capital improvement budgets. Compile budget and CIP documents. Analyze proposed projects and programs. Research and analyze special projects Activity Level Trends The following are activity level trends for the Budget and Research Division. FY 93 FY 94 FY 95 Actual Est. Prop. Budget Adjustments 150 150 150 Contingency Requests 95 100 100 Agenda Items Reviewed 35 35 35 Budget Allowance Explanation The approved Budget & Research budget of $168,977 is $4,127 or 2.4% less than the 93-94 budget. This decrease reflects salary adjustments resulting from turnover and a $7,000 reduction in Temporary/Seasonal funds that will be used to offset an additional receptionist for the department. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $173,104 $168,977 Total Positions 4 3.5 MUNICIPAL COURT Program Goal Provide competent, quality service through the utilization of effective and efficient procedures. Provide the city with administration of cases filed for enforcement of certain misdemeanor criminal laws and ordinances. Process driving safety requests. Schedule cases for court. Issue the following: complaint jackets on all violations, warrants, subpoenas, summons, final notices, conviction notices, monthly reports to the Office of Judicial Admininstration, and court docket sheets. Activity Level Trends The following are activity level trends for the Municipal Court Division. FY 93 FY 94 FY 95 Actual Est. Prop. Avg. # monthly cases Nonparking 1,493 1,950 2,200 Parking 369 411 450 Average number of cases processed per month 1,486 1,985 2,250 Budget Allowance Explanation The approved Municipal Court budget of $389,765 is $13,425 or 3.6% more than the 93-94 budget. This increase is due to normal inflationary adjustments and a Decision Package of $8,781 to upgrade one Temporary/Seasonal worker to a full- time Court Customer Service Representative. The rest of the 42 1994-1995 Annual Budget cost of this position will be covered by transferring existing Temporary/Seasonal funds. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $376,340 $389,765 Total Positions 7 8 City of College Station 1994-1995 Annual Budget POLICE DEPARTMENT CITY MANAGER ASSISTANT CITY MANAGER COMMUNITY SERVICES POLICE ADMINISTRATION I MAJOR MAJOR OPERATIONS BUREAU SERVICES I BUREAU UNIFORM �I CRIMINAL INVESTIGATION �) COMMUNICATION/JAIL SPECIAL SERVICES TECHNICAL l SERVICES I - PATROL SERVICES I - INVESTIGATIVE SERVICES I - E 911 i - SPECIAL LICENSES - I BUILDING/EQUIP. MAINT. - TRAFFIC ENFORCEMENT - CRIME SCENE SUPPORT - DETENTION - CRIME PREVENTION - CRIME ANALYSIS - PARKING CONTROL - DRUG ENFORCEMENT - COMMUNICATIONS - TRAINING & RECRUITING - RECORDS - ANIMAL CONTROL - VOLUNTEERS/RESERVES - PROPERTY/EVIDENCE - P.I.O. City of College Station ---- ----------- -- 43 44 1994-1995 Annual Budget POLICE DEPARTMENT SUMMARY EXPENDITURE BY DEPARTMENT PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 POLICE ADMINISTRATION $319,205 $341,897 $341,349 $401,263 $439,949 28.68% UNIFORM PATROL 2,242,128 2,288,335 2,476,699 2,324,131 2,347,734 2.60% CRIMINAL INVESTIGATION 457,728 554,169 550,441 584,648 638,683 15.25% SPECIAL SERVICES 343,480 463,643 467,826 570,335 573,827 23.76% TECHNICAL SERVICES 319,688 382,332 377,803 377,526 443,587 16.02% COMMUNICATION/JAIL 421,216 776,513 782,129 798,434 804,158 3.56% DEPARTMENT TOTAL $4,103,445 $4,806,889 $4,996,247 $5,056,337 $5,247,938 9.18% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $3,374,415 $3,882,389 $4,098,672 $4,209,024 $4,307,382 10.95% SUPPLIES 140,044 181,405 172,587 201,925 213,205 17.53% MAINTENANCE 73,241 74,430 70,267 83,770 83,770 12.55% PROFESSIONAL SERVICES 95,028 114,435 115,170 108,001 108,001 -5.62% PURCHASED PROP. SERV. 88,139 80,245 79,885 67,409 67,409 -16.00% OTHER PURCHASED SERV. 285,609 340,591 336,254 386,208 392,991 15.39% CAPITAL OUTLAY 46,969 133,394 123,412 0 75,180 -43.64% DEPARTMENT TOTAL $4,103,445 $4,806,889 $4.996,247 $5,056,337 $5,247,938 9.18% PERSONNEL SUMMARY BY DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM DIVISION FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 POLICE ADMINISTRATION 6.00 5.00 5.00 7.00 8.00 60.00% UNIFORM PATROL 50.00 51.00 52.00 50.50 50.50 -2.88% CRIMINAL INVESTIGATION 11.00 11.00 11.00 11.00 12.00 9.09% SPECIAL SERVICES 6.00 6.00 9.00 11.00 11.00 22.22% TECHNICAL SERVICES 7.50 7.00 8.00 8.00 8.00 0.00% COMMUNICATION/JAIL 14.00 15.00 25.00 25.00 25.00 0-00% DEPARTMENT TOTAL 94.50 95.00 110.00 112.50 114.50 4,09% City of College Station 1994-1995 Annual Budget POLICE DEPARTMENT Expenditure and Position Summary SUMMARY FY 94 FY 95 Approved Approved ADMINISTRATION Program Goal Secure resources necessary to provide an adequate level of law enforcement services to the community. Ensure the integrity of the department is maintained by internal investigations and staff inspections. Facilitate departmental cohesiveness among the different divisions within the police department. Provide an effective liasion between the department, other law enforcement agencies, civic organizations, and community groups within the city to foster effective cooperation and coordination. Provide individual growth and development opportunities through training and job experience for all members of the department. Ensure programs and activities within the department are accomplishing their intended purpose within budgetary constraints. Activity Level Trends The following are activity level trends for the Administration Division. FY 93 FY 94 FY 95 Actual Est. Prop. No. Citizen Complaints Processed 33 32 33 Major Crimes Rep. 2,597 2,802 3,300 Budget Allowance Explanation The approved Police Administration budget of $439,949 is $98,052 or 28.7% more than the 93-94 budget. This increase reflects reassignment of support staff from other divisions, as well as normal salary and inflationary adjustments. Also, travel and training amounts were increased. In addition, there is a Decision Package of $35,802 for a new Police Lieutenant position for internal affairs and other duties. Operating Expense $341,897 $439,949 Total Positions 5 8 UNIFORM PATROL Program Goal Reduce criminal activity by visible and aggressive police presence. Apprehend criminal suspects at or near the crime scene. Provide prompt and courteous police services. Reduce traffic accidents. Recover lost or stolen property. Thoroughly investigate reported or discovered criminal acts. Preserve civil order within the community. Activity Level Trends The following are activity level trends for the Uniform Patrol Division. FY 93 FY 94 FY 95 Actual Est. Prop. Alcohol related Charges 1,358 1,400 1,470 Accidents Reported 1,636 1,700 1,680 DWI Enforc. Programs 0 2 7 Budget Allowance Explanation The approved Uniform Patrol budget of $2,347,734 is $59,399 or 2.6% more than the 93-94 budget. This increase is due primarily to normal salary and inflationary adjustments and a Decision Package of $8,100 for new pagers for officers. In addition, one secretary was reassigned to the Administration division and some Temporary/Seasonal funds are proposed to be used for a part-time regular position. Also, a Police Officer position was reclassified and transferred to the Special Services Division. City of College Station 45 Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $2,288,335 $2,347,734 Total Positions 52 50.5 CRIMINAL INVESTIGATION Program Goal Investigate criminal offenses in order to facilitate apprehension of suspects and their prosecution. Recover stolen property. Increase the identification of suspects through coordination of collection and analysis of criminal intelligence information. Assist crime victims with their understanding of the criminal justice system. Provide complete and comprehensive testimony in court. Properly assist with the prosecution of criminal offenders. Activity Level Trends The following are activity level trends for the Criminal Investigation Division. FY 93 FY 94 FY 95 Actual Est. Prop. CID Clearance Rate 44% 43% 45% CID Arrests 416 440 450 Amount of Recovered Property $283,436 $240,000 $252,000 Budget Allowance Explanation The approved Criminal Investigation budget of $638,683 is $84,514 or 15.3% more than the 93-94 budget. This increase reflects normal salary and inflationary adjustments, and an increase in local phone charges. In addition, there is a Decision Package of $50,011 for a new Detective position. Expenditure and Position Summary FY 94 FY 95 Approved Proposed Operating Expense $554,169 $638,683 Total Positions 11 12 SPECIAL SERVICES Program Goal Maintain and monitor an effective field officer training program for new police officers. Develop and evaluate specialized in- service training programs which enhance the skills, knowledge, and abilities of employees. Actively recruit qualified applicants. Increase community awareness and participation in crime prevention and drug education programs. P*ovide adequate and effective control of loose animals. Activity Level Trends The following are activ4 level trends for the Special Services Division_ FY 93 FY 94 FY 95 Actual Est. Prop. Security Surveys Contacts 124 125 125 Pub. Presentations 95 100 95 Citizens Police Acad. 3 2 2 Students - D.A.R.E. 2,175 2,200 2,400 Training Hours 9,314 7,200 7,200 Budget Allowance Explanation The approved Special Services budget of $573,827 is $110,184 or 23.8% more than the 93-94 budget. This increase results primarily from the addition of two new officers and their associated costs, the transfer and reclassification of a Police Officer position from the Jniform Patrol division to a Training Specialist position, and normal salary and inflationary adjustments. 46 1994-1995 Annual Budget Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $463,643 $573,827 Total Positions 9 11' (') Two new officers were added in FY 94, and for FY 95 one secretary was reassigned to the Administration division and a Police Officer position was reclassified and added from Uniform Patrcl. TECHNICAL SERVICES Program Goal Provide prompt and courteous response to citizen requests for information. Maintain and process Police Department records in an accurate and timely manner. Accurately and safely record and store all evidence seized and maintain a proper chain of custody. Safeguard recovered property submitted to the department and diligently seek to return the property to its rightful owner. Provide coordination of building and vehicle maintenance services. Provide and manage effective crime and traffic analysis support services to various components within the Police Department. Activity Level Trends The following are activity level trends for the Technical Service Division. FY 93 FY 94 FY 95 Actual Est. Prop. Budget Allowance Explanation The approved Technical Services budget of $443,587 is $61,255 or 16% more than the 93-94 budget. This increase is primarily due to a Decision Package of $64,000 for an emergency power generator responsible for maintaining power for the department in cases of power failure and normal salary and inflationary adjustments. Expenditure and Position Summary I FY 94 FY 95 Approved Approved Operating Expense $382,332 $443,587 Total Positions 8 8 COMMUNICATIONS/JAIL Program Goal Provide courteous response to citizens' telephone complaints and inquiries. Assist in the apprehension of criminals through the accurate and prompt relay of information. Ensure that prisoners and their property are secure and safe while in police custody. Provide after-hours building security. Process citizen inquiries and priority-3 calls for police service in the most efficient manner possible. Provide quick and efficient dispatch response to major fire and EMS calls for service. Activity Level Trends The following are activity level trends for the Communications/Jail Division. Records Checks FY 93 FY 94 FY 95 Processed 5,096 5,600 5,600 Actual Est. Prop. Walk-in Customers Inq. 10,646 13,000 13,000 Police Calls Dispatched 33,793 37,000 40,000 Reports Completed 88 125 125 Fire/EMS Calls Dispat. N/A N/A 3,600 Items of PropJEvidence Dispatch Time 2.5 min. 4.3 min. 5.0 min. Processed 2,181 3,500 3,500 Ph. Calls Processed 154,540 157,000 180,000 Fingerprint Comp. 32,058 55,000 55,000 Prisoners Processed 3,870 3,025 3,200 Supply Issue Transactions 1,043 1,100 1,100 TLETS Errors N/A 180 200 City of Colleqe Station 1994-1995 Annual Budget Budget Allowance Explanation The approved Communications/Jail budget of $804,158 is $27,645 or 3.6% more than the 93-94 budget. This increase is due to normal salary and inflationary adjustments, as well as higher maintenance costs and the amount that this division is charged for the new phone system. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $776,513 $804,158 Total Positions 25 25 City of College Station 47 SHIFT �) 48 1994-1995 Annual Budget FIRE DEPARTMENT CITY MANAGER ASSISTANT CITY MANAGER FIRE CHIEF I I OPERATIONS SPECIAL SERVICES . I I I "B" SHIFT "C" SHIFT TRAINING SERVICES NI MANAGEMENT SERVICES PREVENTION/CODE ENFORCE. Citv of Colleae Station 1994-1995 Annual Budget FIRE DEPARTMENT SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 FIRE ADMINISTRATION $374,341 $484,781 $406,151 $398,985 $401,160 -17.25% FIRE SUPPRESSION 2,892,587 3,065,207 3,081,477 3,305,507 3,505,570 14.37% FIRE PREVENTION 42,986 21,455 23,662 20,560 33,340 55.40% EMERGENCY MEDICAL SERVICES 84,167 0 0 0 0 N/A DEPARTMENT TOTAL $3,394,081 $3,571,443 $3,511,290 $3,725,052 $3,940,070 10.32% PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $2,963,417 $3,068,294 $2,985,402 $3,223,378 $3,278,051 6.84% SUPPLIES 95,451 161,660 160,079 139,700 142,680 -11.74% MAINTENANCE 45,711 51,684 49,401 50,520 51,020 -1.28% PROFESSIONAL SERVICES 20,032 23,855 23,219 24,730 24,730 3.67% PURCHASED PROP. SERV. 54,388 54,700 54,534 49,781 49,781 -8.99% OTHER PURCHASED SERV. 158,677 211,250 224,126 221,443 228,593 8.21% CAPITAL OUTLAY 56,405 0 14,529 15,500 165,215 NIA DEPARTMENT TOTAL $3,394,081 ' $3,571,443 $3,511,290 $3,725,052 $3,940,070 10.32% PLHSONNEL SUMMARY BY DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM ACTIVITY FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 FIRE ADMINISTRATION 7.00 7.00 7.00 5.00 5.00 -28.57% FIRE SUPPRESSION 68.00 68.00 69.00 72.00 73.00 5.80% FIRE PREVENTION 0.00 0.00 0.00 0.00 0.00 NIA EMERGENCY MEDICAL SERVICES 0.00 0.00 0.00 0.00 0.00 N/A DEPARTMENT TOTAL 75.00 75.00 76.00 77.00 78.00 2.63% -- ------- -- City of College Station 49 FIRE DEPARTMENT SUMMARY ADMINISTRATION Program Goal Provide support services for the departmental mission of emergency response, risk review, accident prevention, and community preparedness planning. Division Objectives The following are Division Objectives which will be achieved with the 94-95 budget allowance: • Develop and maintain an efficient records management system that complies with all necessary regulatory agencies and complete the fiscal year with no deficiency reports or notices of noncompliance. • Prepare a departmental budget through realistic fiscal projections and economical utilization of personnel, materials, and equipment. • Implement and evaluate training programs that will improve the effectiveness of the department and overall operation of the organization, and maintain each required professional certification. • Develop policies and procedures that promulgate professionalism and overall improvement throughout the department. • Coordinate and maintain successful relationships with outside agencies (ie. TAMU and the City of Bryan) through participation in mutually beneficial activities and programs. Budget Allowance Explanation The approved Fire Administration's budget of $401,160 is $83,621 or 172% less than the 93-94 budget. This decrease is due to a transfer of two Battalion Chief positions to Fire Suppression and a reduction in local phone charges due to the installation of the new phone system. 50 1994-1995 Annual Budget Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $484,781 $401,160 Total Positions 7 5 FIRE SUPPRESSION Program Goal Provide responsive, professional emergency medical and fire suppression service to the residents of College Station while continually implementing new techniques and methods to insure a safe community. Activity Level Trends The following are activity level trends for the Fire Suppression Division. FY 93 FY 94 FY 95 Actual Est. Prop. No. Calls Answered (City) 2,766 3,320 3,784 No. Calls Answered (TAMU Property) 190 320 364 No. Calls Answered (County) 85 240 273 Budget Allowance Explanation The approved Fire Suppression budget of $3,505,570 is $440,363 or 14.4% more than the 93-94 budget. Part of this increase is due to the inclusion of the EMS function in this division. This number also includes an increase for the operational costs associated with fire station ff3. Other reasons for the increase include the transfer of two Battalion Chiefs from the Administration Division, the upgrading of the F.L.A.M.E. officer from part-time to full-time which was a decision made during the 1993-94 fiscal year, an ambulance upgrade, and normal salary and inflationary adjustments. In addition, there are three Decision Packages which account for almost half of the overall increase from last year. The first one is $47,560 for an Assistant Training Officer to help maintain the different levels of fire and EMS certifications. The second is $22,215 for an Automatic Defibrillator which would be placed on a Paramedic/EMT staffed pumper truck to enable crews to perform life support services before the arrival of an ambulance. The last Decision Package of $106,300 is for an additional pumper truck (the total cost of the proposed equipment is $171,300, and $65,000 will come from existing Equipment Replacement funds). Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $3,065,207 $3,505,570 Total Positions 69 73 FIRE PREVENTION Program Goal Educate the citizens (especially children) of College Station in sound fire safety practices. Maintain a safe environment from fire and other hazards through code enforcement, public education, and fire/arson investigations. Work with other law enforcement agencies regarding arson and explosives. City of College Station 1994-1995 Annual Budget Activity level Trends The following are activity level trends for the Fire Prevention. Division. FY 93 FY 94 FY 95 Actual Est. Prop. Fire Deaths 0 0 0 Inspections Made N/A 900 1,000 Investigations Comp. (Fires) 24 28 30 Investigations Comp. (Explosives) 12 12 15 Lectures/Presentations N/A 184 185 Citations Issued N/A 2,000 2,300 Prevention Personnel per 1,000 population .07 .09 .09 Budget Allowance Explanation The approved Fire Prevention budget of $33,340 is $11,885 or 55.4% more than the 93-94 budget. This increase is primarily due to a Decision Package of $12,780 for a Fire Extinguisher Training Equipment that will be used in classes given by the Fire Department on the appropriate and safe use of portable fire extinguishers. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $21,455 $33,340 Total Positions 0 0 City of College Station 51 52 1994-1995 Annual Budget ECONOMIC & DEVELOPMENT SERVICES CITY MANAGER ASSISTANT CITY MANAGER COMMUNITY SERVICES ECONOMIC S DEVELOPMENT SERVICES ADMIN ASSISTANT DIRECTOR I ENGINEERING -PLANNING I I - CIVIL ENGINEERING - PLANNING - CIP INSPECTION - BUILDING INSPECTION - GECGRAPHIC INFORMATION - COMMUNITY DEVELOPMENT SYSTEMS — -- -- City of College Station 1994-1995 Annual Budget ECONOMIC AND DEVELOPMENT SERVICES DEPARTMENT SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 DEVELOPMENT SERVICES ADMIN. $173,013 $245,482 $172,842 $177,471 $178,730 -27.19% ENGINEERING 491,639 606,494 501,565 670,899 689,429 13.67% PLANNING 920,923 1,145,217 1,216,294 1,306,448 1,360,330 18.78% DEPARTMENT TOTAL $1,585,575 $1,997,193 $1,890,701 $2,154,818 $2,228,489 11.58% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $1,301,018 $1,568,1B4 $1,501,365 $1,679,389 $1,719,360 9.64% SUPPLIES 54,218 59,850 55,662 66,595 66,595 11.27% MAINTENANCE 9,938 16,645 14,651 20,833 20,833 25.16% PROFESSIONAL SERVICES 22,176 151,325 86,045 153,366 141,366 -6.58% PURCHASED PROP. SERV. 15,304 29,653 42,447 43,954 43,954 48.23% OTHER PURCHASED SERV. 135,059 159,786 142,541 178,403 178,403 11.65% CAPITAL OUTLAY 47,862 11,750 47,990 12,278 57,978 393.43% DEPARTMENT TOTAL $1,585,575 $1,997,193 $1,890,701 $2,154,818 $2,228,489 11.58% PEHSONNEL SUMMARY BY DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM DIVISION FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 DEVELOPMENT SERVICES ADMIN. 5.00 4.00 4.00 4.00 4.00 0.00% ENGINEERING 6.00 10.00 10.00 11.00 11.00 10.00% PLANNING 19.00 20.00 25.00 26.00 27.00 8.00% DEPARTMENT TOTAL 30.00 34,00 39.00 41.00 42.00 7,69% City of College Station 53 ECONOMIC AND DEVELOPMENT SERVICES DEPARTMENT SUMMARY ADMINISTRATION Program Goal Provide for the development of capital improvements as needed to support the needs of the citizens. Provide technical support to other City departments. Provide for the continued development and improvement of Planning and Engineering programs and staff. Activity Level Trends The following are activity level trends for the Development Services Administration Division. FY 93 FY 94 FY 95 Actual Est. Prop. Council Goals Addressed 12 14 15 Capital Construction in millions of dollars $4 $4 $10 Budget Allowance Explanation The approved Administration budget of $178,730 is $66,752 or 27.2% less than the 93-94 budget. The primary reason for this decrease is the net difference between the relocation of the $75,000 originally budgeted for the Long Range Land Use Plan to the Planning division and normal salary and inflationary adjustments. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $245,482 $178,730 Total Positions 4 4 54 1994-1995 Annual Budget ENGINEERING Program Goal Provide an efficient and effective development review process to both internal and external customers. Provide effective administration of the drainage ordinance. Maintain a highly professional and technical staff capable of implementation of capital improvement projects that keep up with upcoming governmental regulations and the needs of the community. Develop a Geographic Information System while providing up- to-date maps to all City divisions. Activity Level Trends The following are activity level trends for the Engineering Division. FY 93 FY 94 FY 95 Actual Est. Prop. CIP Projects Under Construction (mil. of $) $4.3 $5.2 $3.9 Development Projects Reviewed 150 165 145 Drainage Development permits issued 55 60 60 Drainage Ordinance Enforcement cases 2 50 50 Council Issues Addressed 2 9 9 City Divisions served 9 11 12 Budget Allowance Explanation The approved Engineering budget of $689,429 is $82,935 or 13.7% more than the 93-94 budget. The primary reasons for the increase is the correction in the salary payment source for one position, normal salary and inflationary adjustments, and capital expenses. In addition, there is a Decision Package of $14,500 for a new Microfilm Machine. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $606,494 $689,429 Total Positions 10 11 PLANNING Planning Administration Program Goal Maintain and improve the City's comprehensive planning program. Maintain/improve other planning functions such as code enforcement and development review. Activity Level Trends The following are activity level trends for the Planning Administration activity center. FY 93 FY 94 FY 95 Actual Est. Prop. Rezoning Cases 17 30 35 Platting Cases 56 75 45 Site and Parking Plans 30 45 50 ZBA Cases 17 30 25 Special Studies 3 40 50 Misc. cases 29 20 20 City of College Station - 1994-1995 Annual Budget Budget Allowance Explanation Activity Level Trends The approved Planning Administration budget of $452,876 is The following are activity level trends for the Building Inspection $83,027 or 22.5% more than the 93-94 budget. This increase is activity center. due to the net difference between the relocation of $75,000 for the Long Range Land Use Plan from Administration and the FY 93 FY 94 FY 95 correction in the salary payment source for one position. In Actual Est. Prop. addition, there is a Decision Package of $17,716 for a new Permits Issued 3,048 3,542 3,700 Traffic Transportation Technician (the rest of the cost of the Inspections Made 6,841 8,350 8,400 position is covered through savings that will be realized by doing Code Enforcement Letters 2,443 '650 2,500 traffic signal studies in-house rather than hiring consultants) and normal salary and inflationary adjustments. (') Code Enforcement was changed from proactive to reactive for three of the first six months for this fiscal year. Expenditure and Position Summary Budget Allowance Explanation FY 94 FY 95 The approved Building Inspection budget of $498,691 is Approved Approvec $58,924 or 13.4% more than the 93-94 budget. This increase is Operating due to the addition of two new Building Inspectors and normal Expense $369,849 $452,876 salary and inflationary adjustments. In addition, there is a Total Decision Package of $4,200 for new office Iumiture for Code Positions 7 7 Enforcement Personnel. Expenditure and Position Summary Building Inspection FY 94 FY 95 Program Goal Approved Approved Ensure that all construction, reconstruction, and alterations Operating meet local minimum standards. Provide effective and efficient Expense $439,767 $498,691 enforcement of City codes and ordinances. Maintain and Total improve code enforcement and development review. Maintain Positions 10 12 accurate up-to-date information in a form that is easily accessible for use by internal and external customers - Community Development Program Goal Improve and revitalize low-income and blighted neighborhoods. Identify and address needs of low-income citizens. --- — - City of College Station 55 Activity Level Trends The following are activity level trends for the Community Development activity center. FY 93 FY 94 FY 95 Actual Est. Prop. Substandard Units made Standard 40 40 40 Optional Relocation Assistance 15 15 15 Budget Allowance Explanation The approved Community Development budget of $408,763 is $73,162 or 21.8% more than the 93-94 budget. This increase is due to normal salary and inflationary adjustments and rent for the new Community Development building. In addition, there is a Decision Package of $24,000 for two replacement full-size pickup trucks. The cost of this Decision Package will be covered through Community Development Block Grant funds. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $335,601 $408,763 Total Positions 8 8 56 1994-1995 Annual Budget PUBLIC SERVICES DEPARTMENT CITY MANAGER ASSISTANT CITY MANAGER COMMUNITY SERVICES PUBLIC SERV ADMIN ASSISTANT DIRECTOR I 1 STREETS DRAINAGE �I TRAFFIC LANDFILL FLEET SERVICES SOLID WASTE COLLECTION I I II I I �- STREET MAINT. �- DRAINAGE MAINT. �- TRAFFIC - LANDFILL OPERATIONSI _ ADMINISTRATION P 11 - HEAVY EQUIPMENT - PREVENTIVE MAINT. RESIDENTIAL COMMERCIAL PARTS City of College Station DIVISION PUBLIC SERVICES ADMINISTRATION STREETS MAINTENANCE DRAINAGE MAINTENANCE FLEET SERVICES TRAFFIC DEPARTMENT TOTAL CLASSIFICATION SALARIES & BENEFITS SUPPLIES MAINTENANCE PROFESSIONAL SERVICES PURCHASED PROP. SERV. OTHER PURCHASED SERV. CAPITAL OUTLAY DEPARTMENT TOTAL DIVISION PUBLIC SERVICES ADMINISTRATION STREETS MAINTENANCE DRAINAGE MAINTENANCE FLEET SERVICES TRAFFIC DEPARTMENT TOTAL 1994-1995 Annual Budget PUBLIC SERVICES DEPARTMENT SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $229,983 $259,987 $262,077 $273,195 $275,097 5.81% 1,321,438 1,467,871 1,631,507 1,516,103 1,562,272 6.43% 153,913 163,827 166,466 161,407 162,228 -0.98% 449,584 449,586 466,922 446,795 473,588 5.34% 115,439 168,860 156,341 136,263 136,771 -19.00% $2,270,357 $2,510,131 $2,683,313 $2,533,763 $2,609,956 3.98% EXPLNUI i UHE BY CLASSIFICA I ION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $1,267,855 $1,388,569 $1,367,171 $1,370,211 $1,402,404 1.00% 56,485 54,850 57,462 59,089 60,589 10.46% 654,734 725,097 915,010 735,940 729,940 0.67% 13,651 50,200 45,296 52,600 52,600 4.78% 53,674 55,190 62,507 63,580 63,980 15.93% 219,746 236,225 233,036 252,343 258,443 9.41% 4,212 0 2,831 0 42,000 N/A $2,270,357 $2,510,131 $2,683,313 $2,533,763 $2,609,956 3.98% PIzHSUNNEL SUMMARY BY UIVISIUN PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 5.00 5.00 6.00 7.00 7,00 16.67% 20.00 20.00 20.00 20.00 20.00 0.00% 4.00 4.00 4.00 4.00 4.00 0.00% 13.00 13.00 12.00 12.00 13.00 8.33% 3.00 3.00 3.00 2,00 2.00 -33.33% 45.00 45.00 45.00 45.00 46.00 2.22% City of College Station 57 PUBLIC SERVICES DEPARTMENT ADMINISTRATION Program Goal Assist the divisions within Public Services in accomplishing their goals by providing administrative support. Provide the department with direction consistent with the organizational needs o1 the city_ Cultivate a climate in which all of the employees of Public Services are productive team members with a clear understanding of their role in serving the citizens of College Station. Encourage the development of new work methods that will improve the quality and efficiency of our services. Division Objectives. The following are Division Objectives which will be achieved with the 94-95 budget authorization: • Further develop work improvement teams within the department to identify blockages to good customer service and suggest ways to improve job performance. • Communicate to both city management and the employees the plans and accomplishments of the department. • Promote safety in the workplace and reduce accidents by 10%. Budget Allowance Explanation The approved Public Services Administration budget of $275,097 is $15,110 or 5.8% more than the 93-94 budget. The primary reasons for this increase are the transfer of one position from the Traffic division, the replacement phone charges that this division is charged for the new phone system, and normal salary and inflationary adjustments. 58 1994-1995 Annual Budget Expenditure and Position Summary Expenditure and Position Summary FY 94 FY 95 FY 94 FY 95 Approved Approved Approved Approved Operating Operating Expense $259,987 $275,097 Expense $1,467,871 $1,562,272 Total Total Positions 6 7 Positions 20 20 STREETS MAINTENANCE Program Goal Maintain streets and provide timely response to citizens' requests and inquires. Activity Level Trends The following are activity level trends for the Street Maintenance Division. FY 93 FY 94 FY 95 Actual Est. Prop. Base Failures, Pothole Level tips (tons) 8,000 4,000 4,000 Crack Sealing (miles) 30 50 50 Street Sweeping (Curb Miles) 2,600 2,600 2,600 Reconstruction and Overlays (sq yards) 27,700 27,700 27,700 Seal Coat (sq yards) 150,000 150,000 150,000 Budget Allowance Explanation The approved Streets Maintenance budget of $1,562,272 is $94,401 or 6.4% more than the 93-94 budget. This increase is due to normal salary and inflationary adjustments, an increase in Supplies and Vehicle/Equipment Maintenance, an increase in Garbage rates, and increases in charges for Replacement Fleet and Insurance Premiums. In addition, there is a Decision Package of $42,000 for a new pothole repair truck (the total cost of the equipment is $115,000, and $73,000 is to be paid from existing Equipment Replacement funds). DRAINAGE MAINTENANCE Program Goal Maintain outfall drainage ditches by cleaning and mowing as timely as possible. Activity Level Trends The following are activity level trends for the Drainage Maintenance Division, FY 93 FY 94 FY 95 Actual Est. Prop. Right of Way mowing (acre per manhour) N/A 0.67 0.67 Vegetation Control (gal) WA 2,000 2,000 Budget Allowance Explanation The approved Drainage Maintenance budget of $162,228 is $1,599 or 0.98% less than the 93-94 budget. This decrease is due to a reduction in salaries due to turnover. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $163,827 $162,228 Total Positions 4 4 City of College Station 1994-1995 Annual Budget FLEET SERVICES Program Goal Provide safe and dependable vehicles and equipment for all departments of the City of College Station at the best possible cost and least amount of downtime. Keep abreast of the changing environment in governmental regulations and new equipment technology. Investigate all cost saving opportunities and/or methods to increase efficiency and effectiveness in Fleet Services. Activity Level Trends The following are activity level trends for the Fleet Services Division. FY 93 FY 94 FY 95 Actual Est. Prop. Total Repair Orders 5,628 5,500 6,000 Total Units Maintained 380 400 420 Efficiency of Mechanics (') N/A 70% 75% (') Efficiency of Mechanics is the % of available hours actually spent working on a repair. Budget Allowance Explanation The approved Fleet Services budget of $473,588 is $24,002 or 5.3% more than the 93-94 budget. This increase is the net result of reduction in salaries due to turnover, overall reductions based on reassessments of need, a Decision Package of $24,490 for an additional Fleet Operations Mechanic, and normal salary and inflationary adjustments. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $449,586 $473,588 Total Positions 12 13 TRAFFIC MAINTENANCE Program Goal Serve the citizens of the City of College Station by cultivating a safe environment for automobile, bicycle, and pedestrian traffic by following the guidelines of American Association of State Highway Transportation Officers and the Texas Manual on Uniform Traffic Control Devices. Activity Level Trends The following are activity level Vends for the Traffic Maintenance Division. FY 93 FY 94 FY 95 Actual Est. Prop. Pavement Markings in linear feet 6,500 10,560 2,550 Stop Sign Placements 70 70 70 Site Distances 96 100 50 Jobs Completed 7,377 7,500 7,500 Budget Allowance Explanation The approved Traffic Maintenance budget of $136,771 is $32,089 or 19% less than the 93-94 budget. This decrease is due to a transfer of one position to Administration. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $168,860 $136,771 Total Positions 3 2 City of College Station 59 60 1994-1995 Annual Budget PARKS AND RECREATION DEPARTMENT CITY MANAGER ASSISTANT CITY MANAGER OPERATIONS GROUP PARKS & RECREATION ADMIN RECREATION I SPECIAL FACILITIES I PARKS OPERATIONS FORESTRY - RECREATION ADMIN - SPEC FACILITIES ADMIN - OPERATIONS ADMIN - FORESTRY SERVICES - ATHLETICS - AQUATICS - WEST DISTRICT - CEMETERY SERVICES - CONCESSIONS - CONFERENCE CEN-ER - SOUTH DISTRICT - WOLF PEN CREEK - INSTRUCTION - LINCOLN CENTER - EAST DISTRICT - PROGRAMS h SPEC EVENTS - TEEN CENTER J -- City of College Station 1994-1995 Annual Budget PARKS AND RECREATION DEPARTMENT SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 ADMINISTRATION $295,825 $313,755 $317,339 $350,081 $352,410 12.32% RECREATION 698,226 759,981 733,353 865,493 918,391 20.84% SPECIAL FACILITIES 743,168 813,709 832,110 849,858 1,115,769 37.12% PARKS OPERATIONS 815,065 852,169 877,496 914,703 987,421 15.87% FORESTRY 368,985 554,519 501,473 527.885 603,857 8.90% DEPARTMENT TOTAL $2,921,269 $3,294,133 $3,261,771 $3,508,020 $3,977,848 20.76% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $1,886,566 $2,057,868 $2,032,351 $2,226,868 $2,323,396 12.90% SUPPLIES 215,998 226,389 228,302 271,830 284,080 25.48% MAINTENANCE 147,824 217,740 225,802 229,612 261,362 20.03% PROFESSIONAL SERVICES 119,799 150,114 150,966 152,170 182,170 21.35% PURCHASED PROP. SERV. 292,853 364,186 324,934 343,780 345,180 -5.22% OTHER PURCHASED SERV. 178,218 205,601 222,427 273,660 505,660 145.94% CAPITAL OUTLAY 80,011 72,235 76,989 10,100 76,000 5.21% DEPARTMENT TOTAL $2,921,269 $3,294,133 $3,261,771 $3,508,020 $3,977,848 20.76% PE-HSONNEL SUMMARY By DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM DIVISION FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 ADMINISTRATION 6.50 6.50 6.50 6.50 6.50 0.00% RECREATION 7.00 7.00 7.00 8.00 8.00 14.29% SPECIAL FACILITIES 8.50 8.50 8.50 8.50 8.50 0.00% PARKS OPERATIONS 22.00 22.00 22.00 22.00 25.00 13.64% FORESTRY 8.00 9.00 9.00 9.00 12.00 33.33% DEPARTMENT TOTAL 52.00 53.00 53,00 54.00 60.00 13.21% City of College Station 61 PARKS AND RECREATION DEPARTMENT SUMMARY PARKS ADMINISTRATION Program Goal ' Provide effective supervision and support to the divisions within the Parks and Recreation Department. Help ensure top quality design and development of parks and park facilities. Encourage the use and knowledge of facilities, programs, and special events. Provide the administrative functions of the City's Emergency Management Department, including planning coordination and logistical support for local exercises, emergencies, and disasters. Activity Level Trends The following are activity level trends for the Parks and Recreation Administration Division. Pavilion Rentals Long Range Proj. Superv. Planning Work Orders Completed Landscape Design Projects Completed Park Improv. Projects Infrastructure Repl. Projects 62 1994-1995 Annual Budget Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $313,755 $352,410 Total Positions 6.5 6.5 RECREATION Program Goal To meet the desires of the Community in relation to indoor and outdoor athletic and leisure activities for all ages and interest levels. These activities include, but are not limited to: athletic leagues, sports instruction classes for youths and adults, youth activities, fitness series, and special events. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $759,981 $918,391 Total Positions 7 8 SPECIAL FACILITIES Program Goal Provide attractive, safe, and well -maintained facilities along with services relating to their use and enjoyment. Provide programs and special events that will benefit all the citizenry with an emphasis on health and fitness. Provide recreation opportunities that encourage the personal development and social betterment of the individual user. FY 93 FY 94 FY 95 Activity Level Trends Actual Est. Prop. The following are activity level trends for the Recreation Major Service Level Trends 383 350 375 Division. The following are activity level trends for the Special Facilities 2 3 5 , Division. 110 110 110 6 6 6 8 6 7 6 6 10 Budget Allowance Explanation The approved Parks and Recreation Administration budget of $352,410 is $38,655 or 12.3% more than the 93-94 budget. This increase reflects normal salary and inflationary adjustments, an increase related to implementation of the 'No Lost Time' Safety Program, an increase in External Printing due to higher costs associated with the annual calendar, and the amount that this division is charged for the new replacement phone system. FY 93 FY 94 FY 95 Actual Est. Prop. Number of Participants 106,531 182,361 172,950 Revenue from Programs $377,295 $365,900 $394,440 Budget Allowance Explanation The approved Recreation budget of $918,391 is $158,410 or 20.8% more than the 93-94 budget. The majority of this increase ($155,500) is due to the inclusion of Hotel/Motel expenditures in their operating budget. Other increases are due to normal salary and inflationary adjustments. There was also the addition of a new person in the Programs and Special Events activity center that was funded through existing Temporary/Seasonal funds. FY 93 FY 94 FY 95 Actual Est. Prop. Number of Participants 215,105 230,252 245,400 Division Revenue $225,080 $240,450 $241,570 Cost per Participant $3.41 $3.53 $3.31 Budget Allowance Explanation The approved Special Facilities budget of $1,115,769 is $302,060 or 37.1 % more than the 93-94 budget. This increase is primarily due to three Decision Packages. The first one of $15,000 is for electrical repair at the Southwood Valley Pool. The second one of $219,000 is for major structural repair to Southwood Valley Pool. The last Decision Package of $10,000 is for expansion joint repair at the Thomas and Adamson Pools to prevent deterioration from water intrusion. In addition, there was an increase in the amount for Temporary/Seasonal employees due to increased citizen attendance at various Parks' facilities. City of College Station 1994-1995 Annual Budget There are also additional items for the Conference Center activity center that will be funded through an Administrative transfer from the Hotel/Motel Fund to the General Fund. The first item is $7,140 to increase the pay rates of the Temporary/Seasonal employees employed at the Center and is included in their base budget request. The remaining items are Decision Packages that total $19,700. The first one of $11,950 is for a Temporary/Seasonal employee to work at the Center's front counter. The second one of $6,250 is for replacement of 125 Meeting Room chairs. The last package of $1,500 is for costs associated with hosting the 5th Conference Center/Civic Center Workshop in the fall. In addition, there are $5,500 worth of Hotel/Motel expenditures that were added to their operating budget. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $813,709 $1,115,769 Total Positions 8.5 8.5 PARKS OPERATIONS Program Goal Provide attractive, safe, well -maintained parks and public facilities. Assist in the production and implementation of special events in a manner that satisfies the customers, including the residents of College Station, tourists, and visitors. Activity Level Trends The following are activity level trends for the Operations Division. FY 93 FY 94 FY 95 Actual Est. Prop. Acres of Park & City Property 449 505 528 Cost Per Acre $1,716 $1,613 $1,619 Acres per Employee 20 23 21 Budget Allowance Explanation The approved Operations budget of $987,421 is $135,252 or 15.9% more than the 93-94 budget. This increase is due to normal salary and inflationary adjustments, increases in supplies necessary for Operations, and increases in maintenance costs. In addition, there are four Decision Packages which account for over half of the increase from last fiscal year. The first three of $50,100 are for three grounds workers in the East, West, and South Districts. The last Decision Package of $18,000 is for a new vehicle for the Parks Operations Superintendent. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Budget $852,169 $987,421 Total Positions 22 25 FORESTRY Program Goal Provide the City with safe, attractive, and healthy landscaped areas and trees and help educate the public on these issues. Provide a well -maintained City cemetery that is attractive and safe. Maintain a multi-user ampitheater park with associated trails, lake, pavilion and restrooms. City of College Station 63 Activity Level Trends The following are activity level trends for the Forestry Division. FY 93 FY 94 FY 95 Actual Est. Prop. Sq. Ft. of Landscaped Beds Maintained 132,000 132,000 132,000 Trees removed 181 100 100 Trees planted 169 50 50 Budget Allowance Explanation The approved Forestry budget of $603,857 is $49,338 or 8.9% more than the 93-94 budget. This increase is the net difference between one-time capital items last fiscal year, normal salary and inflationary adjustments, and the inclusion of $51,000 of Hotel/Motel expenditures. In addition, there is a Decision Package of $22,856 to move three seasonal employees to full- time employees (the rest of the cost will be covered by existing Temporary/Seasonal funds). Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Budget $554,519 $603,857 Total Positions 9 12 64 1994-1995 Annual Budget MANAGEMENT SERVICES DEPARTMENT CITY MANAGER EXECUTIVE DIRECTOR MANAGEMENT SERVICES ASSISTANT EXECUTIVE DIRECTOR I I I I ENERGY MGMT. JIMANASERVICESG iT INFO.11 FACIL, MAINT. I) LIBRARY PRINT/MAIL I IPUBLICMARREELATIONS1TING I CUS70MER UTILITYSERCE� a (BILLING/COLLECTION — METER SERVICES City of College Station 1994-1995 Annual Budget DIVISION MANAGEMENT SERVICES ADMIN. PUBLIC RELATIONS/MARKETING ENERGY MANAGEMENT SERVICES FACILITIES MAINTENANCE MANAGEMENT INFORMATION SERVICES DEPARTMENT TOTAL CLASSIFICATION SALARIES & BENEFITS SUPPLIES MAINTENANCE PROFESSIONAL SERVICES PURCHASED PROP. SERV. OTHER PURCHASED SERV. CAPITAL OUTLAY DEPARTMENT TOTAL DIVISION MANAGEMENT SERVICES ADMsN. PUBLIC RELATIONS/MARKETING ENERGY MANAGEMENT SERVICES FACILITIES MAINTENANCE MANAGEMENT INFORMATION SERVICES DEPARTMENT TOTAL MANAGEMENT SERVICES DEPARTMENT SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $113,866 $129,975 $131,087 $97,309 $98,285 -24.38% 201,776 238,012 243,046 113,387 139,043 -41.58% 186,154 225,575 174,175 280,228 281,763 24.91% 450,733 539,394 547,068 668,386 715,113 32.58% 524,514 650,914 650,743 740,005 879,482 35.11% $1,477,043 $1,783,870 $1,746,120 $1,899,315 $2,113,686 18.49% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $827,181 $927,484 $915,053 $894,686 $1,021,604 10.15% 25,481 30,765 56,870 28,445 58,065 88.74% 319,109 480,559 357,418 653,500 666,237 38.64% 107,383 170,727 125,257 164,900 165,150 -3.27% 59,677 66,435 69,577 68,230 68,230 2.70% 70,707 85,400 93,077 86,302 90,128 5.54% 67,505 22,500 128,867 3,252 44,272 96.76% $1,477,043 $1,783,870 $1,746,120 $1,899,315 $2,113,686 18.49% PERSONNEL SUMMARY BY DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 2.00 2.00 2.00 1.00 1.00 -50.00% 4.00 4.00 5.00 2.00 2.00 -60.00% 6.00 3.00 4.00 5.50 5.50 37.50% &00 4.00 5.00 5.00 6.00 20.00% 7.00 8.00 9.00 10.00 13.00 44.44% 19.00 21.00 25.00 23.50 27.50 10.00% City of College Station --- 65 DEPARTMENT 61-MANAGEMENT SERVICES LIBRARY DIVISION TOTAL ACTIVITY CLASSIFICATION SALARIES & BENEFITS SUPPLIES MAINTENANCE PROFESSIONAL SERVICES PURCHASED PROP. SERV. OTHER PURCHASED SERV. CAPITAL OUTLAY DIVISION TOTAL ACTIVITY LIBRARY DIVISION TOTAL 66 1994-1995 Annual Budget DIVISION SUMMARY DIVISION 20-LIBRARY EXPENDITURE BY ACTIVITY PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $323,478 $333,706 $335,244 $367,330 $367,330 10.08% $323,478 $333,706 $335,244 $367,330 $367,330 10.08% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $0 $0 $0 $0 $0 N/A 235 300 200 300 300 0.00% 220,118 420 345 500 500 19.05% 62,435 227,119 227,667 259,990 259,990 14.47% 690 63,190 64,355 63,420 63,420 0.36% 40,000 2,677 2,677 3,120 3,120 16.55% 0 40,000 40,000 40,000 40,000 0.00% $323,478 $333,706 $335,244 $367,330 $367,330 10.08% PERSONNEL SUMMARY BY ACTIVITY PROPOSED TOTAL % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET PROPOSED BUDGET FROM FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 0.00 0.00 0.00 0.00 0.00 N/A 0.00 0.00 0.00 0.00 0.00 N/A City of College Station 1994-1995 Annual Budget MANAGEMENT SERVICES GROUP SUMMARY MANAGEMENT SERVICES GROUP ADMINISTRATION Program Goal Provide cost-effective support services to all city departments with budgetary resources that meet the goals established by the city council. Focus on supporting all city departments in their delivery of quality services to our citizens. Division Objectives The following are Division Objectives which will be achieved with the 94-95 budget authorization: • Provide effective general management of designated support services through proper budgetary and report monitoring controls. • Encourage a cohesive approach to service delivery within the group that is consistent with development of a customer service organization. • Encourage staff to constantly review service strategy to ensure they are providing services to the department in the most productive manner and maximize use of resources. • Manage special projects as assigned by the city manager. Budget Allowance Explanation The approved Management Services Administration budget of $98,285 is $31,690 or 24.4% less than the 93-94 budget. This decrease is due to the net difference between a one time cable refranchising cost of $10,000 last year, normal salary and inflationary adjustments, and the transfer of a staff assistant position to the City Managers Office. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $129,975 $98,285 Total Positions 2 1 PUBLIC RELATIONS Program Goal Promote a better understanding of City policies, procedures, services, and activities by providing support to all departments (and the City Council) with a communications, marketing, and public relations effort. Activity Level Trends The following are activity level trends for the Public Relations division. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $238,012 $139,043 Total Positions 5 2 ENERGY MANAGEMENT SERVICES ADMINISTRATION Program Goal Provide responsible leadership for 4 divisions: Print/Mail, Facility Maintenance Services, Management Information Services, and Library Services (for 1994-95, the Energy Conservation cost center has been moved to the Electric Fund). Assist staff in providing professional and helpful customer service to internal and external customers. Division Objectives FY 93 FY 94 FY 95 The following are Division Objectives which will be achieved Actual Est. Prop. with the 94-95 budget authorization: Special Projects 48 55 60 Publications 154 100 25 Press Releases 108 100 100 Budget Allowance Explanation The approved Public Relations budget of $139,043 is $98,969 or 41.6% less than the 93-94 budget. This decrease in the division as a whole is due to the shifting of the Print/Mail activity center to the Energy Management Services division for FY 95. The approved Public Relations cost center budget is $38,292 or 38% more than the 93-94 budget. This increase comes from normal salary and inflationary adjustments, and an increase in External printing for a State of the City Special Publication that will serve to inform the residents of College Station of the city's overall condition. In addition, there is a Decision Package of $25,000 to create public information and educaponal materials and tools to give the citizens a better understanding of an expected Capital Improvements Bond authorization election. City of College Station • Provide effective management to staff through training, supervision, performance evaluations, and budgetary controls. • Facilitate goals and objectives that are consistent with those of the organization. • Encourage staff to be creative in the area of cost effective delivery of service. • Monitor progress in the achievement of departmental goals and objectives. Budget Allowance Explanation The approved Energy Management Administration budget of $140,451 is $3,923 or 2.9% more than the 93-94 budget. This increase is primarily due to normal salary and inflationary adjustments. 67 68 1994-1995 Annual Budget Expenditure and Position Summary Expenditure and Position Summary FY 94 FY 95 FY 94 FY 95 Approved Approved Approved Approved Operating Operating Expense $136,528 $140,451 Expense $137,261 $141,312 Total Total Positions 2 2 Positions 3 3.5 PRINTING/MAIL Program Goal Provide the city departmerts with the most cost-effective, professional service and up-to-date technology in the field of printing, micrographics, and mail distribution. Activity Level Trends The following are activity level trends for the Print/Mail activity center. FY 93 FY 94 FY 95 Actual Est. Prop. Imagesprinted/copied 1,925,1101,800,000 1,950,000 Pieces of external mall posted 394,765 400,000 420,000 Items Filmed, Processed, Checked & Duplicated 417,000 400,000 410,OD0 Budget Allowance Explanation The approved Print/Mail budget of $141,312 is $4,051 or 3% more than the 93-94 budget. This increase is due primarily to an upgrade for the PnntlMail vehicle that was included in the base budget_ Also, a part -lime regular position was created using existing Temporary/Seasonal funds. FACILITY MAINTENANCE SERVICES Program Goal Bring all facilities and equipment to peak efficiency in a safe manner through a customer oriented service. Accomplish this through maintaining the electrical, plumbing, heating and air conditioning systems and the provision of carpentry repairs and general maintenance of city facilities. Provide for the custodial services of city offices. Activity Level Trends The following are activity level trends for the Facilities Maintenance Division. FY 93 FY 94 FY 95 Actual Est. Prop. A/C & Heating work orders processed 976 900 925 Electrical work orders 564 453 475 Plumbing work orders processed 231 195 240 Sq. Ft. of Janitorial Service Area 90,335 100,911 108,500 General work orders processed 550 670 600 Budget Allowance Explanation The approved Facility Maintenance Services budget of $715,113 is $175,719 or 32.6% more than the 93-94 budget. This increase is primarily due to the continued policy to put additional resources towards facilities maintenance. Other City of College Station reasons for the increase include normal salary and inflationary adjustments, increased janitorial responsibilities, and an increase in Electrical charges. In addition, there is a Decision Package of $45,399 for a Technician who will allow the division to add the maintenance of all Parks' buildings. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $539,394 $715,113 Total Positions 5 6 MANAGEMENT INFORMATION SERVICES Program Goal Provide College Station citizens, governing body, and city staff with the most effective information processing resources in the most cost effective manner possible. Enable city staff to transparently connect to any of the city's computer sytems through the use of their one computer and to allow easy transfer between systems. Activity Level Trends The following are activity level trends for the MIS Division. FY 93 FY 94 FY 95 Actual Est. Prop. Micro Hardware Support/Repair 652 696 725 Micro Software Support/Repair 740 840 850 Mid -range Hardware Support 320 477 500 Mid -range Software Support 375 1,227 1,500 Network Support/Repair 69 156 200 1994-1995 Annual Budget Budget Allowance Explanation The approved Management Information Services budget of $879,482 is $228,568 or 35.1% more than the 93-94 budget. This increase is due primarily to three Decision Packages totalling $136,558 and normal salary and inflationary adjustments. The first Decision Package of $52,307 is for an Integration/Network System Analyst responsible for the integration for the wide area network. The second one of $35,907 is for a System Analyst responsible for supporting the Public Safety software for the Fire Department. The last Decision Package is $48,344 for a System Analyst responsible for supporting the Customer Information System (this position will be paid through an administrative transfer from the Electric Fund to the General Fund). Other increases occur because of computer hardware and software maintenance that is in accordance with the City's Computer Repair and Replacement Policy, and the addition of a Systems Analyst responsible for supporting the Utility Billing computer system. This position was moved from Utility Billing and reclassed; it will be paid for through an administrative transfer from the Electric Fund to the General Fund. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $650,914 $879,482 Total Positions 9 13 LIBRARY SERVICES Program Goal Provide access to library services for residents of College Station and other residents of Brazos County as a branch of the Bryan Public Library. Accomplish this through selecting, organizing, preserving, and making available to the people of the community such books, periodicals, newspapers, and other materials which will aid them in the pursuit of education, information, research, recreation, and the creative use of leisure time. Promote the maximum use of its collection by the greatest number of persons. Activity Level Trends The following are activity level trends for the Library. FY 93 FY 94 FY 95 Actual Est. Prop. New, Renewed, and Replaced Borrowers 5,043 5,200 5,300 Circulation 142,674 175,000 190,000 Budget Allowance Explanation The approved Library Services budget of $367,330 is $33,624 or 10.1% more than the 93-94 budget. This increase is due to an increase in the library contract with the City of Bryan. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $333,706 $367,330 Total Positions 0 0 City of College Station 69 70 1994-1995 Annual Budget We're Committed To Excellence City of College Station 1994-1995 Annual Budget The combined utility funds account for revenues and expenditures in all of the utility related funds in the City. These include Electric, Water, and Wastewater activities as well as Utility Billing and the Energy Projects Fund. Rate changes and continued growth account for a majority of the increases anticipated in the utility funds for FY 95. Revenue estimates for electric, water, and wastewater service include an assumption of growth in the sales of each utility service. Assumptions as to the effects of the economy and weather patterns are also included in the revenue projections. Notable changes in expected revenues, by fund, are as follows: Electrical revenues. are budgeted to be $35,388,873 in FY 95. This is an increase of 5.7% over the FY 94 year end estimate. A large part of the increase is the result of a power cost adjustment. The adjustment is to recover the 8.5% increase in the cost of purchased power. Another reason for the revenue increase is anticipated growth in demand and energy of 4% in FY 95. Electric rates are not changed in FY 95. COMBINED UTILITY FUNDS Total expenditures for the Electric Fund will be up approximately 13.8%. The increase is due to an increase in the cost of purchased power, a projected increase in debt service to pay for capital projects, and the inclusion of several decision packages in the Technical and Distribution divisions. Water revenue for FY 95 is estimated to be $6,160,850. Residential and commercial water sales are projected to increase 1.4% over the amount in FY94. Customer growth is projected to be about 2%, with much of the growth coming from multi -family units. Expenditures in the Water Fund are projected to decrease by 2.1 %. This is due primarily to a reduction in the amount of outside water purchases. Wastewater revenue is projected to increase in FY 95 due primarily to a 10% proposed rate increase. Residential wastewater revenue should rise by 8% and commercial/industrial revenue by 8.9%. The rate increase in wastewater is primarily to recover the costs of federally mandated improvements to the Carter Creek Wastewater Treatment Plant. Wastewater Fund expenditures are projected to increase by 23.4% due largely to an City of College Station 71 increase in debt service to pay for capital projects and decision package items in the Collection division. There is also $58,000 budgeted between the three utility funds ($31,000 Electric, $12,400 Water, and $14,600 Wastewater) for economic development incentives as approved by the city council. 72 1994-1995 Annual Budget PUBLIC UTILITIES DEPARTMENT CITY MANAGER ASSISTANT CITY MANAGER OPERATIONS GROUP PUBLIC UTILITIES ELEC.DIVISION MANAGER I I TECHNICAL SERVICES I ELECTRICAL TRANS./DISTR. r � I - TECHNICAL ADMIN I - ELECTRICAL + WAREHOUSE - RADIO/TELECOMM. I 1 - METERING/SUBSTATION - UTIL DISP OPERATION - TRAFFIC SIGNAL SYSTEMS I WATER DIVISION MANAGER I � I WATER I WASTE WATER 1 I I - PRODUCTION - COLLECTION - DISTRIBUTION - TREATMENT - ENGINEERING/SUPPORT City of College Station 1994-1995 Annual Budget We're Committed To Excellence City of College Station 73 74 1994-1995 Annual Budget CITY OF COLLEGE STATION COMBINED UTILITIES FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET REVENUES ELECTRIC $ 28,976,061 $ 31,076,588 $ 32,618,622 $ 34,537,373 $ 34,537,373 11.1 % WATER 5,886,354 5,955,831 6,056,000 6,155,000 6,155,000 3.3% WASTEWATER 4,703,929 5,232,738 5,280,238 5,693,000 5,693,000 8.8% INTEREST 779,208 685,000 852,655 858,000 858,000 25.3% OTHER NONOPERATING 253,465 169,100 170,157 150,750 150,750 -10.9% TOTAL REVENUES $ 40,599,017 $ 43,119,257 $ 44,977,672 $ 47,394,123 $ 47,394,123 9.9% EXPENDITURES ELECTRIC OPERATIONS $ 4,523,332 $ 4,306,871 $ 4,333,548 $ 4,262,390 $ 4,352,253 1.1% ELECTRIC PURCHASED POWER 19,334,322 20,015,914 20,014,433 24,158,950 24,158,950 20.7%. WATER OPERATIONS 2,588,542 2,841,404 2,560,801 2,624,295 2,675,447 -5.8% WASTE WATER OPERATIONS 1,962,785 2,182,661 2,202,101 2,354,785 2,530,755 15.9% UTILITY BILLING 989,470 1,097,242 1,048,882 1,112,549 1,121,849 2.2% GENERAL & ADMIN TRANSFERS 2,366,678 2,560,261 2,560,261 2,236,963 2,285,307 -10.7% GENERAL & ADMIN TRANSFERS IN (1,155,718) (1,305,175) (1,305,175) (1,482,074) (1,482,074) 13.6% CONTINGENCY 0 320,000 116,000 335,400 335,400 4.8% BUDGETARY SAVINGS 0 (37,104) (37,104) (38,493) (38,493) TOTAL OPERATING EXPEND. AND TRANSFERS $ 30,609,411 $ 31,982,074 $ 31,493,747 $ 35,564,765 $ 35,939,394 12.4% City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION COMBINED UTILITIES FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1992-93 FY 1993-94 YEAR-END BASE ACTUAL BUDGET ESTIMATE BUDGET NONOPERATING EXPENDITURES FY 1994-95 % CHANGE APPROVED FROM ORIGINAL BUDGET BUDGET ECONOMIC DEVELOPMENT 0 0 0 0 58,000 OUTSIDE AGENCY FUNDING $ 195,000 $ 195,000 $ 165,000 $ 181,667 $ 181,667 DEBT SERVICE 2,182,954 5,420,671 4,804,969 6,652,947 6,652,947 SPECIAL PROGRAMS/PROJECTS 76,821 450,000 450,000 70,000 70,000 OTHER 95,808 0 0 0 0 RETURN ON INVESTMENT 4,128,504 4,266,079 4,266,079 4,765,000 4,765,000 TOTAL NONOPER. EXPEND. $ 6,679,087 $ 10,331,750 $ 9,686,048 $ 11,669,614 $ 11,727,614 TOTAL OPERATING AND NON OPERATING EXPENDITURES $ 37,288,498 $ 42,313,824 $ 41,179,795 $ 47,234,379 $ 47,667,008 ADJUSTMENTS FROM EXPENDITURES TO EXPENSES DEPRECIATION $ 2,298,304 $ 2,141,500 $ 2,391,500 $ 2,520,000 $ 2,520,000 LESS CAPITAL EXPENDITURE! $ (1,246,796) $ (1,139,020) $ (431,175) $ (122,000) $ (337,461) LESS PRINCIPAL PAYMENT (396,995) (3,056,135) (3,056,135) (3,994,963) (3,994,963) TOTALADJUSTMENTS $ 654,513 $ (2,053,655) $ (1,095,810) $ (1,596,963) $ (1,812,424) TOTAL EXPENSES $ 37,943,011 $ 40,260,169 $ 40,083,985 $ 45,637,416 $ 45,854,584 INCREASE(DECREASE) IN RETAINED EARNINGS $ 2,656,006 $ 2,859,088 $ 4,893,687 $ 1,756,707 $ 1,539,539 -- - City of College Station 75 N/A -6.8% 22.7% N/A N/A 11.7% 13.5% 12.7% 17.7% -70.4% 30.7% -46.2% 76 1994-1995 Annual Budget COMBINED UTILITIES FUND SUMMARY EXPENDITURE BY FUND PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FUND FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 ELECTRIC $24,847,125 $25,420,027 $25,396,864 $29,533,889 $29,633,052 16.57% WATER 2,588,542 2,841,404 2,560,802 2,624,295 2,675,447 -5.84% WASTEWATER 1,962,785 2,182,661 2,202,101 2,354,785 2,530,755 15.95% COMBINED UTILITIES FUND TOTAL $29,398,452 $30,444,092 $30,159,767 $34,512,969 $34,839,254 14.44% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $4,588,520 $5,136,154 $5,098,401 $5,648,079 $5,730,249 11.57% SUPPLIES 447,595 476,013 499.083 456,634 464,434 -2.43% MAINTENANCE 843,180 870,360 852,882 910,123 910,423 4.60% PROFESSIONAL SERVICES 469,228 698,700 762,998 694,855 694,855 -0.55% PURCHASED PROP. SERV. 21,104,500 21,853,754 21,656,544 25,716,244 25,716,244 17.67% OTHER PURCHASED SERV. 723,662 903,091 854,595 965,034 985,588 9.13% CAPITAL OUTLAY 1,221,767 506,020 435,264 122,000 337,461 -33.31% COMBINED UTILITIES FUND TOTAL $29,398,452 $30,444,092 $30,159,767 $34,512,969 $34,839,254 14.44% PERSONNEL SUMMARY BY FUND PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM FUND FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 ELECTRIC 83.50 84.50 91.00 92.00 92.00 1.10% WATER 31.00 32.00 35.00 35.00 35.00 0.00% WASTEWATER 37.00 37.00 40.00 40.00 41.00 2.50% COMBINED UTILITIES FUND TOTAL 151.50 153.50 166.00 167.00 168.00 1.20% City of College Station - - 1994-1995 Annual Budget We're Committed 4 "p*4;OO,..jp �, Q F, j To Excellence City of College Station - - 77 REVENUES RESIDENTIAL COMMERCIAUINDUSTRIAL OTHER SALES OTHER OPERATING INVESTMENT EARNINGS OTHER NONOPERATING TOTALREVENUES 78 1994-1995 Annual Budget CITY OF COLLEGE STATION ELECTRIC FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET $ 15,474,942 $ 15,793,556 $ 16,523,300 $ 16,948,015 $ 16,948,015 7.3% 12,859,260 14,834,282 15,484,689 16,987,485 16,987,485 14.5% 58,640 40,750 65,633 68,873 68,873 69.0% 583,219 408,000 545,000 533,000 533,000 30.6% 707,170 625,000 722,000 718,000 718,000 14.9% 224,108 156,300 141,584 133,500 133,500 -14.6% $ 29,907,339 $ 31,857,888 $ 33,482,206 $ 35,388,873 $ 35,388,873 11A% EXPENDITURES AND TRANSFERS ADMINISTRATION $ TECHNICAL DISTRIBUTION PURCHASED POWER UTILITY BILLING ADMIN TRANSFERS OUT ADMIN TRANSFERS IN CONTINGENCY BUDGETARY SAVINGS TOTAL OPERATING EXPEND. AND TRANSFERS 464,391 $ 579,376 $ 482,002 $ 755,518 $ 763,353 31.8% 1,580,738 1,492,814 1,525,537 1,477,265 1,523,354 2.0% 2,478,203 2,234,681 2,326,009 2,029,607 2,065,546 -7.6% 19,334,322 20,015,914 20,014,433 24,158,950 24,158,950 20.7% 989,470 1,097,242 1,048,882 1,112,549 1,121, 849 2.2% 869,812 981,025 981,025 808,606 856,950 -12.6% (1,053,545) (1,160,351) (1,160,351) (1,331,354) (1,331,354) 14.7% 0 200,000 116,000 215,400 215,400 7.7% 0 (37,104) (37,104) (38,493) (38,493) 3.7% 24,663,391 25,403,597 25,296,433 29,188,048 29,335,555 15.5% City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION ELECTRIC FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET NONOPERATING EXPENDITURES _ ECONOMIC DEVELOPMENT 0 - 0 0 0 31,000 N/A OUTSIDE AGENCY FUNDING 195,000 195,000 165,000 181,667 181,667 -6.8% DEBT SERVICE 534,911 1,619,004 1,155,082 1,807,469 1,807,469 11.6% SPECIAL PROGRAMS/PROJECT: 72,073 450,000 450,000 70,000 70,000 N/A OTHER 4,952 0 0 0 0 N/A RETURN ON INVESTMENT 2,871,704 3,116,079 3,116,079 3,600,000 3,600,000 15.5% TOTAL NONOPERATING EXPEI $ 3,678,640 $ 5,380,083 $ 4,886,161 $ 5,659,136 $ 5,690,136 5.8% TOTAL OPERATING AND NON OPERATING EXPENDITURES $ 28,342,031 $ 30,783,680 $ 30,182,594 $ 34,847,184 $ 35,025,691 13.8% ADJUSTMENTS FROM EXPENDITURES TO EXPENSES DEPRECIATION $ 970,517 $ 750,000 $ 1,000,000 $ 1,100,000 $ 1,100,000 LESS CAPITAL EXPENDITURES (1,180,802) (1,139,020) (431,175) (57,000) (123,300) LESS PRINCIPAL PAYMENT (147,850) (861,984) (861,984) (1,040,222) (1,040,222) TOTAL ADJUSTMENTS $ (358,135) $ (1,251,004) $ (293,159) $ 2,778 $ (63,522) - TOTAL EXPENSES $ 27,983,896 $ 29,532,676 $ 29,889,435 $ 34,849,962 $ 34,962,169 18.4% NET INCOME (LOSS) $ 1,923,443 $ 2,325,212 $ 3,592,771 $ 538,911 $ 426,704 ------- City of College Station 79 ❑ RESIDENTIAL ® COMMERCIAL OTHER OPER. ❑ OTHER NON OP. El INVEST. EARNINGS 48% 80 1994-1995 Annual Budget ELECTRIC FUND- SOURCES OF FUNDS FY 1994-95 $35,388,873 2% 2°k 48% ELECTRIC FUND -USES OF FUNDS FY 1994-95 $35,538,588 3°k 1% 2% a% 10% 6% 5% 1% 68% City of College Station ❑ ADMIN. ® TECHNICAL DISTRIBUTION ❑ PURCH. POWER ❑ PUB AGENCY ()II DEBT SERVICE I ROI ® UTIL. BILLING ® OTHER 1994-1995 Annual Budget ELECTRIC FUND SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 OPERATIONS ADMINISTRATION $464,391 $579,376 $482,002 $755,518 $763,353 31.75% TECHNICAL SERVICES 20,915,060 21,508,728 21,539,970 25,636,215 25,682,304 19.40% ELECTRICAL TRANSMISSION AND DIST. 2,478,203 2,234,681 2,326,009 2,029,607 2,065,546 -7.57% UTILITY BILLING 989,471 1,097,242 1,048,883 1,112,549 1,121,849 2.24% ELECTRIC FUND TOTAL $24,847,125 $25,420,027 $25,396,864 $29,533,889 $29,633,052 16.57% EXPENDITURE BY CLASSIFIGAI ION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $2,640,033 $2,896,039 $2,996,322 $3,278,285 $3,306,085 14.16% SUPPLIES 195,613 220,660 196,347 222,359 225,459 2.17% MAINTENANCE 509,678 433,180 418,199 469.993 470,293 8.57% PROFESSIONAL SERVICES 424,681 601,200 660,204 580,830 580,830 -3.39% PURCHASED PROP. SERV. 19,486,218 20,188,124 20,196,172 24,310,864 24,310,864 20.42% OTHER PURCHASED SERV. 435,129 574,804 498,445 614,558 616,221 7.21% CAPITAL OUTLAY 1,155,773 506,020 431,175 57,000 123,300 -75.63% ELECTRIC FUND TOTAL $24,847,125 $25,420,027 $25,396,864 $29,533,889 $29,633,052 16.57% NtHSONNtL SUMMARY BY DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM DIVISION FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 OPERATIONS ADMINISTRATION 3.00 3.00 5.00 10.00 10.00 100.00% TECHNICAL SERVICES 24.00 24.00 26.00 26.00 26.00 0.00% ELECTRICAL TRANSMISSION AND DIST. 27.00 27.00 29.00 26.00 26.00 -10.34% UTILITY BILLING 29.50 30.50 31.00 30.00 30.00 -3.23% ELECTRIC FUND TOTAL 83.50 84.50 91.00 92.00 92.00 1.10% City of College Station -------- - -- 81 PUBLIC UTILITIES DEPARTMENT ELECTRIC FUND OPERATIONS ADMINISTRATION Program Goal Operations Administration is responsible for the general management functions of nine divisions: Technical Services, Electrical Distribution and Transmission, Water, Wastewater, and the entire Parks and Recreation Department. Goals include providing citizens with the best utility services at the lowest cost possible under good management practices, providing clean, safe, attractive park facilities and programs for our citizens, and overseeing planning and organ zation for Emergency Operations and training. Energy Conservation seeks to provide professicnal and helpful customer service to utility customers and make all College Station citizens aware of the need for energy conservation. It strives to accomplish these goals through promoting and implementing the Gooc Cents Program, conducting energy surveys for residential and commercial electrical customers, implementing an energy education program in conjunction with CSISD, and implementng an electrical demand side management program. Division Objectives The following are Division Objectives which will be achieved with the 94-95 budget authorization: • Provide the safes: possible work environment for utility employees through safety training and the No Lost Time Program. • Face responsibilit,es to the citizens of College Station and exceed citizen expectations for service del very. • Promote professionalism throughout the Operations Group in an effort to enhance public image. • Ensure that staff remains current regarding changes on anticipated legislation, zhanging technology, and performance standards. 82 1994-1995 Annual Budget Budget Allowance Explanation The approved Operations Administration budget of $763,353 is $183,977 or 31.8%4 more than the 93-94 budget. This increase is due to the relocation of the Warehouse activity center from the Electrical Transmission and Distribution Division and the Energy Conservation Activity Center from the Energy Management Services Division, as well as normal salary and inflationary adjustments. Also, there were some one time capital expenditures last year. In addition, there are Decision Packages for the Warehouse of $3,000 for an Electric Pallet Jack and $1,500 for a moveable lift. This increases operating expenses and reduces transfers. The relocation of the Warehouse activity center reflects the fact that its operational capacities are not a function of the Electrical Transmission and Distribution division per se, but rather a function of the Public Utilities Department as a whole. The movement of Energy Conservation from Energy Management Services is a transfer to reflect the fact that the activities of Energy Conservation are paid for from electric revenues. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $579,376 $763,353 Total Positions 5 10 TECHNICAL SERVICES Program Goal Establish a high standard of performance, development, and achievement, while exercising sound judgment in the service of the citizens and employees of the City of College Station. Provide the city with an accurate and reliable means to measure the electrical consumption of its citizens. Provide efficient and reliable power to the citizens of College Station. Optimize traffic flow and minimize drive frustration within the City of College Station while maintaining a high level of citizen safety. Provide professional service and technical expertise of the highest quality. Activity Level Trends The following are activity level trends for the Technical Division. FY 93 FY 94 FY 95 Actual Est. Prop. Electrical system power savings $201,250 $287,500 $345,000 Meters tested 838 1,426 1,700+ # of new traffic signal construction N/A 3 4 # of repair work orders 718 600 540 Budget Allowance Explanation The approved Technical Service budget of $25,682,304 is $4,173,576 or 19.4% more than the 93-94 budget_ This primarily reflects an increase in the cost of purchased power. In addition, there are four Decision Packages that are included in their budget. The first one of $18,163 is for a new electrical meter testing vehicle. The second and third Decision Packages are $8,600 for a new Polymeter and $7,700 for a micro -ohm meter that will both be used for substation metering. The fourth and final one of $4,200 is for a laptop computer and a bit error rate tester. The computer will be used to help maintain the new phone system, while the rate tester will be used to maintain existing data lines throughout the City. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $21,508,728 $25,682,304 Total Positions 26 26 City of College Station 1994-1995 Annual Budget ELECTRICAL TRANSMISSION AND DISTRIBUTION Program Goal Provide reliable, cost effective electrical service to ex sting residents and extend service in a timely manner to new residential and commercial customers. Promote community beautification through replacement of overhead distribution lines with underground Imes along major access corridors into the city and installation of decorative street lighting. Provide support for development through contributions to the Bryan/College Station Economic Development Council and the provision of quality electric power. Activity Level Trends The following are activity level trends for the Electrical Transmission/Distribution Division. FY 93 FY 94 FY 95 Actual Est. Prop. Miles of Distribution Lines Added 12.5 13.5 12.5 New Residential Service Installed 521 550 500 New Commercial Service Installed 11 28 20 Budget Allowance Explanation The approved Electrical Transmission/Distribution budget of $2,065,546 is $169,135 or 7.6% less than the 93-94 budget. The reduction in this division's approved budget attributable to the transfer of the Warehouse activity cost center is partially offset by an increase in Maintenance due to the inclusion of PCB testing in the operating budget rather than the capital budget. Also, there was approximately $325,000 of one-time capital expenditures last year that are not included in this year's budget. In addition, there are Decision Packages of $9,200 for an All - Terrain Carrier, $9,000 for two underground cable pulling machines to assist in the installation of underground service cables, and $10,000 for safety equipment for manhole entry. The Electrical Transmission/Distribution division is continuing its commitment of promoting community appearance through programs such as Streetscape which has been identified as being an important strategic issue of the city council. This involves burying existing overhead electrical lines along major roadways. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $2,234,681 $2,065,546 Total Positions 29 26 UTILITY BILLING UTILITY CUSTOMER SERVICE Program Goal Provide for meter installation, meter reading, billing, and collection for the City of College Station customers receiving electric, water, sewer, and sanitation services. Customer Services Establish new accounts and bill all utility customers for electrical, water, sewer, and sanitation services provided in a timely and accurate manner. Enforce all rules and regulations of the city billing ordinances in a tactful and professional manner. Meter Services Provide timely, accurate, and professional services to the citizens of College Station. Obtain accurate meter readings for monthly utility bills, and ensure proper customer notification. City of College Station 83 Activity Level Trends The following are activity level trends for the Customer Services activity of Utility Billing. FY 93 FY 94 FY 95 Actual Est. Prop. Work Orders Processed 39,601 42,000 44,000 Number of Bills Mailed 255,721 262,000 268,000 Calls Received-ACD line 49,706 55,000 58,000 The following are activity level trends for the Meter Services activity of Utility Billing. FY 93 FY 94 FY 95 Actual Est. Prop. Avg. # of work orders completed per month 2,335 2,400 2,450 j # of meters read per month 29,664 30,625 31,175 # of meters read per year 355,962 367,500 374,100 Reading Accuracy 99.93% 99.95% 99.96% Budget Allowance Explanation Customer Services The approved Customer Service budget of $844,824 is $11,586 or 1.4% more than the 93-94 budget. This increase is due primarily to normal salary and inflationary adjustments. Also, a Customer Service Representative position that was not going to be filled was given to MIS for the purpose of reclassifying it to a Systems Analyst position that will be responsible for monitoring the Utility Billing System. Meter Services The approved Meter Services budget of $277,025 is $13,021 or 4.9% more than the 93-94 budget. This increase is due to normal salary and inflationary adjustments. 84 -- - 1994-1995 Annual Budget Expenditure and Position Summary Customer Services FY 94 FY 95 Approved Approved Operating Expense $833,238 $844,824 Total Positions 23 22 Meter Services FY 94 FY 95 Approved Approved Operating Expense $264,004 $277,025 Total Positions 8 8 Included in Non -Departmental expenses for the fund is $226,000 for replacing the city's existing billing software and hardware. This is the second year of a capital project that is expected to cost $583,000 and to provide continuing support and maintenance costs of approximately $97,000 annually. City of College Station 1994-1995 Annual Budget - - - We're Committed To Excellence City of College Station ---- --- -- -- 85 86 1994-1995 Annual Budget CITY OF COLLEGE STATION WATER FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET REVENUES RESIDENTIAL $ 4,488,216 $ 4,546,266 $ 3,190,550 $ 3,234,550 $ 3,234,550 -28.9% COMM ERCIAUINDUSTRIAL 1,070,612 1,092,652 2,552,440 2,587,640 2,587,640 136.8% OTHER SALES 175,481 192,913 58,010 58,810 58,810 -69.5% OTHER OPERATING 152,045 124,000 255,000 274,000 274,000 121.0% INVESTMENT EARNINGS (42,183) 0 0 0 0 N/A OTHER NONOPERATING 16,895 3,600 6,646 5,850 5,850 62.5% TOTAL REVENUES $ 5,861,066 $ 5,959,431 $ 6,062,646 $ 6,160,850 $ 6,160,850 3.4% EXPENDITURES AND TRANSFERS PRODUCTION $ 1,407,436 $ 1,531,883 $ 1,374,825 $ 1,219,356 $ 1,237,979 -19.2% DISTRIBUTION 1,014,196 1,089,224 950,294 1,174,987 1,205,465 10.7% ENGINEERING/SUPPORT 166,910 220,297 235,682 229,952 232,003 5.3% ADMIN TRANSFERS OUT 855,917 960,909 960,909 864,355 864,355 -10.0% ADMIN TRANSFERS IN (100,223) (144,824) (144,824) (150,720) (150,720) 4.1% CONTINGENCY 0 60,000 0 60,000 60,000 0.0% TOTAL OPERATING EXPEND. AND TRANSFERS $ 3,344,236 $ 3,717,489 $ 3,376,886 $ 3,397,930 $ 3,449,082 -7.2% City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION WATER FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET, BUDGET NONOPERATING EXPENDITURES ECONOMIC DEVELOPMENT 0 0 0 0 12,400 NIA DEBT SERVICE 790,572 1,900,328 1,938,238 2,010,501 2,010,501 5.8% SPECIAL PROGRAMS/PROJECTS 2,374 0 0 0 0 N/A OTHER 45,369 0 0 0 0 N/A RETURN ON INVESTMENT 690,600 600,000 600,000 615,000 615,000 2.5% TOTAL NONOPERATING EXPEND. 1,528,915 2,500,328 2,538,238 2,625,501 2,637,901 5.5% TOTAL OPERATING AND NON OPERATING EXPENDITURES $ 4,873,151 $ 6,217,817 $ 5,915,124 $ 6,023,431 $ 6,086,983 -2.1% ADJUSTMENTS FROM EXPENDITURES TO EXPENSES DEPRECIATION $ 772,321 $ 772,000 $ 772,000 $ 800,000 $ 800,000 LESS CAPITAL EXPENDITURE; $ (17,717) $ 0 $ 0 $ (65,000) $ (99,867) LESS PRINCIPAL PAYMENT (133,050) (1,222,994) (1,222,994) (1,399,042) (1,399,042) TOTAL ADJUSTMENTS $ 621,554 $ (450,994) $ (450,994) $ (664,042) $ (698,909) TOTAL EXPENSES $ 5,494,705 $ 5,766,823 $ 5,464,130 $ 5,359,389 $ 5,388,074 NET INCOME (LOSS) $ 366,361 $ 192,608 $ 598,516 $ 801,461 $ 772,776 City of College Station 87 El RESIDENTIAL ® COMMERCIAL OTHER SALES ® OTHER OPER. 42% 88 1994-1995 Annual Budget WATER FUND - SOURCES OF FUNDS FY 94-95 $6,160,850 1% 4% WATER FUND -USES OF FUNDS FY 1994-95 $6,086,983 1% 10% ❑ PRODUCTION ® DISTRIBUTION ENG/SUPPORT ❑ NET TRANSFERS ❑ DEBT SERVICE ❑ ROI ® OTHER 12% City of College Station 1994-1995 Annual Budget DIVISION WATER PRODUCTION WATER DISTRIBUTION ENGINEERING/SUPPORT WATER FUND TOTAL CLASSIFICATION SALARIES 8 BENEFITS SUPPLIES MAINTENANCE PROFESSIONAL SERVICES PURCHASED PROP. SERV. OTHER PURCHASED SERV. CAPITAL OUTLAY WATER FUND TOTAL DIVISION WATER PRODUCTION WATER DISTRIBUTION ENGINEERING/SUPPORT WATER FUND TOTAL WATER FUND SUMMARY EXPENDITURE BY DIVISION ACTUAL BUDGET ESTIMATED FY 92-93 FY 93-94 FY 93-94 $1,407,436 $1,531,883 $1,374,825 1,014,196 1,089,224 950,294 166,910 220,297 235,683 $2,588,542 $2,841,404 $2,560,802 EXPENDITURE BY CLASSIFICATION ACTUAL BUDGET ESTIMATED FY 92-93 FY 93-94 FY 93-94 $945,248 $1,098,998 $1,047,125 121,015 120,020 154,282 194,100 226,430 209,287 6,219 11,750 16,118 1,182,450 1,231,850 978,836 121,793 152,356 155,154 17,717 0 0 $2,588,542 $2,841,404 $2,56Q802 Pt- HSUNNtL SummA Y t3Y DIV1510N BUDGET BUDGET BUDGET FY 91-92 FY 92-93 FY 93-94 12.00 12.00 11.00 19.00 15.00 18.00 0.00 0.00 6.00 31.00 27.00 35.00 - ---- --- - City of College Station 89 PROPOSED % CHANGE IN BASE BUDGET APPROVED BUDGET FROM FY 94-95 FY 94-95 FY 94 TO FY 95 $1,219,356 $1,237,979 -19.19% 1,174,987 1,205,465 10.67% 229,952 232,003 5.31% $2,624,295 $2,675,447 -5.84% PROPOSED % CHANGE IN BASE BUDGET APPROVED BUDGET FROM FY 94-95 FY 94-95 FY 94 TO FY 95 $1,154,394 $1,165,494 6.05% 84,075 85,275 -28.95% 227,400 227,400 0.43% 21,275 21,275 81.06% 907,410 907,410 -26.34% 164,741 168,726 10.74% 65,000 99,867 N/A $2,624,295 $2,675,447 -5.94% PROPOSED % CHANGE IN BASE BUDGET APPROVED BUDGET FROM FY 94-95 FY 94-95 FY 94 TO FY 95 11.00 11.00 0.00% 18.00 18.00 0.00% 6.00 6.00 0.00% 35.00 35.00 0.00% PUBLIC UTILITIES DEPARTMENT WATER FUND Water Production, Distribution, and Engineering Program Goal Provide the best quality water at the least possible cost to the citizens of College Station. Comply with all applicable rules and regulations for public drinking water systems including the 1986 amendments to the Safe Drinking Water Act as they are mandated. Utilize progressive rehabilitation and maintenance practices to further improve the overall performance and efficiency of the distribution system. Ensure that the quality of water which is supplied to the general public is continuously safe, clean, and meets or exceeds all regulatory requirements. Work closely with the Engineering department to facilitate the effective and efficient design and construction of the city's utility infrastructure. Develop the utilities AM/FM into GIS to provide immediate access to information related to the city's infrastructure. Division Objectives The following are Division Objectives which will be achieved with the 94-95 budget authorization: • Investigate comprehensive pumping schedules to increase cost effectiveness of electrical usage of high service pumps. • Utilize a meter maintenance program to reduce unaccounted for water usage and lost revenue. • Perform periodic water quality testing and prevent or eliminate cross connections. • Develop and maintain a five-year CIP program that reflects a realistic approach to expanding and enhancing the city's utility infrastructure. 90 1994-1995 Annual Budget • Continue to gather all necessary information related to the Utilities' infrastructure that are vital in the development of our GIS. • Provide consistent and up-to-date data and maps to interested parties to allow for accurate design and location of infrastructure. Budget Allowance Explanation The approved Water Production budget of $1,237,979 is $293,904 or 19.2% less than the 93-94 budget. This decrease reflects a reduction in the amount of outside water purchase due to an increase in well efficiency. With this increase in efficiency, the Water Production Activity Center is now able to sustain flucuations in patterns of consumption and the purchase of water from outside sources will now be limited to emergency situations. In addition, there are three Decision Packages totalling $14,973. The first one of $9,073 is for a new preventive maintenance computer system with software. The second package of $4,500 is for a new power valve operator. And the final one of $1,400 is for a one -ton chlorine repair kit for use at the Dowling Road Pump Station in the event of a chlorine gas leak. The approved Water Distribution budget of $1,205,465 is $116,241 or 10.70/. more than the 93-94 budget. This increase reflects normal salary and inflationary adjustments, an increase of $25,000 for costs associated with new service connections based on a forecast of 600 connections, an increase in System maintenance based on these new connections, and an increase in Equipment rental for lease of a backhoe. There is also a Decision Package of $25,079 for a new maintenance crew truck to improve the effectiveness of the crews. The approved Engineering/Support budget of $232,003 is $11,706 or 5.3% more than the 93-94 budget. This increase reflects normal salary and inflationary adjustments. Water Production and Distribution are faced with the ongoing task of comp:ying with and surpassing all environmental requirements for water systems. Along with the current requirements mandated by law, the division is faced with new testing procedures and sampling requirements for upcoming regulations that are not mandated by present environmental legislation. All of these public safety issues must be met in conjunction with the day-to-day operations of supplying safe water. Water Production and Distribution also continue the commitment of preventive maintenance in order to prevent customer inconveniences and line and well failures. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $2,841,404 $2,675,447 Total Positions 35 35 City of Colleqe Station 1994-1995 Annual Budget We're Committed CI To Excellence City of College Station 91 92 1994-1995 Annual Budget CITY OF COLLEGE STATION WASTEWATER FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET REVENUES RESIDENTIAL $ 3,900,426 $ 4,319,759 $ 4,319,759 $ 4,664,500 $ 4,664,500 8.0% COMM E RCIAL/I 14DUSTRIAL 689,543 816,079 816,079 888,500 888,500 8.9% OTHER SALES (1,198) 6,900 6,900 0 0 -100.0% OTHER OPERATING 115,158 90,000 137,500 140,000 140,000 55.6% INVESTMENT EARNINGS 114,221 60,000 130,655 140,000 140,000 133.3% OTHER NONOPERATING 12,462 9,200 21,927 11,400 11,400 23.9% TOTAL REVENUES & TRAN. $ 4,830,612 $ 5,301,938 $ 5,432,820 $ 5,844,400 $ 5,844,400 10.2% EXPENDITURES AND TRANSFERS SEWER TREATMENT $ 1,285,345 $ 1,379,667 $ 1,412,549 $ 1,508,412 $ 1,515,154 9.8% SEWER COLLECTION 677,440 802,994 789,552 846,373 1,015,601 26.5% ADMIN TRANSFERS OUT 640,949 618,327 618,327 564,002 564,002 -8.8% ADMIN TRANSFERS IN (1,950) 0 0 0 0 N/A CONTINGENCY 0 60,000 0 60,000 60,000 0.0% TOTAL OPERATING EXPEND. AND TRANSFERS $ 2,601,784 $ 2,860,988 $ 2,820,428 $ 2,978,787 $ 3,154,757 10.3% City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION WASTEWATER FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1992-93 FY 1993-94 YEAR-END BASE ACTUAL BUDGET ESTIMATE BUDGET NONOPERATING EXPENDITURE FY 1994-95 % CHANGE APPROVED FROM ORIGINAL BUDGET BUDGET ECONOMIC DEVELOPMENT 0 0 0 0 14,600 DEBT SERVICE 857,471 1,901,339 1,711,649 2,834,977 2,834,977 SPECIAL PROGRAMS/PROJECTS 2,374 0 0 0 0 OTHER 45,487 0 0 0 0 RETURN ON INVESTMENT 566,200 550,000 550,000 550,000 550,000 TOTAL NONOPERATING EXP. $ 1,471,532 $ 2,451,339 $ 2,261,649 $ 3,384,977 $ 3,399,577 TOTAL OPERATING AND NON OPERATING EXPENDITURES $ 4,073,316 $ 5,312,327 $ 5,082,077 $ 6,363,764 $ 6,554,334 ADJUSTMENTS FOR GAAP DEPRECIATION $ 555,466 $ 619,500 $ 619,500 $ 620,000 $ 620,000 LESS CAPITAL EXP. (48,277) 0 0 0 (114,294) LESS PRINCIPAL PAYMENT (116,095) (971,157) (971,157) (1,555,699) (1,555,699) TOTAL ADJUSTMENTS $ 391,094 $ (351,657) $ (351,657) $ (935,699) $ (1,049,993) TOTAL EXPENSES $ 4,464,410 $ 4,960,670 $ 4,730,420 $ 5,428,065 $ 5,504,341 NET INCOME (LOSS) $ 366,202 $ 341,268 $ 702,400 $ 416,335 $ 340,059 City of College Station 93 N/A 49.1 % N/A N/A 0.0% 38.7% 23.4% ❑ RESIDENTIAL COMMERCIAL OTHER ® INVEST. EARNINGS 94 1994-1995 Annual Budget WASTEWATER FUND -SOURCES OF FUNDS FY 1994-95 $5,844,400 3% 2% 15% 80% WASTEWATER FUND -USES OF FUNDS FY 1994-95 $6,554,334 8% 1% 4 _V-- - -- City of College Station 9% ❑ TREATMENT ® COLLECTION IIIII ADMIN TRANFEHS ❑ DEBT SERVICE I HOI ,�o OTHER 1994-1995 Annual Budget WASTEWATER FUND SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 WASTEWATER TREATMENT $1,285,345 $1,379,667 $1,412,549 $1,508,412 $1,515,154 9.82% WASTEWATER COLLECTION 677,440 802,994 789,552 846,373 1,015,601 26.48% WASTEWATER FUND TOTAL $1,962,785 $2,182,661 $2,202,101 $2,354,785 $2,530,755 15.95% EXPENDII UHE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $1,003,239 $1,141,117 $1,054,954 $1,215,400 $1,258,670 10.30% SUPPLIES 130,967 135,333 148,454 150,200 153,700 13.57% MAINTENANCE 139,402 210,750 225,396 212,730 212,730 0.94% PROFESSIONAL SERVICES 38,328 85,750 86,676 92,750 92,750 8.16% PURCHASED PROP. SERV. 435,832 433,780 481,536 497,970 497,970 14.80% OTHER PURCHASED SERV. 166,740 175,931 200,996 185,735 200,641 14.05% CAPITAL OUTLAY 48,277 0 4,089 0 114,294 N/A WASTEWATER FUND TOTAL $1,962,785 $2,182,661 $2,202,101 $2,354,785 $2,530,755 15.95% PLHSONNEL SUMMAHY BY DIVISION PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM DIVISION FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 WASTEWATER TREATMENT 20.00 20.00 20.00 20.00 20.00 0.00% WASTEWATER COLLECTION 17.00 17.00 20.00 20.00 21.00 5.00% WASTEWATER FUND TOTAL 37.00 37.00 40.00 40.00 41.00 2.50% City of College Station 95 PUBLIC UTILITIES DEPARTMENT WASTEWATER TREATMENT AND COLLECTION Program Goal Ensure that all operators are sufficiently certified to comply with Texas Natural Resource Conservation Commission requirements. Maintain compliance with the wastewater treatment plant perrrit requirements and have the ability to comply with all future and anticipated requirements. Complete Treatment Plan imp-ovemerts as scheduled for mandated October 1995 startup. Provide a safe and efficient wastewater collection system which complies with ad applicable rules and regulations for a public wastewater system. Reduce the amount of inflow and infiltration in the collection system by systematically identifying and rehabilitating the aged and failing portions of the city's .infrastructure. Reduce the number of collection system overflows. Division Objectives The following are Division Objectives which will be achieved with the 94-95 budget authorization: • Provide advanced training for all operators and lab technicians to obtain the knowledge needed to upgrade certifications. • Install and begi-t operation of the System Control and Data Acquisition (SCADA) system to improve the efficiency of operation and monitoring of the wastewater treatment facilities and lift stations. • Implement a sludge management program to reduce disposal costs of sludge and achieve compliance with all sludge disposal requirements. • Develop a comprehensive program to comply with the requirements tc implement and maintain an industrial pre- treatment program- • Develop a plan for scheduled clearing and inspection of problem areas. • Require developers to provide proof of correct installation and warranty inspections. 96 1994-1995 Annual Budget Budget Allowance Explanation The approved Wastewater budget of $2,530,755 is $348,094 or 16% more than the 93-94 budget. This budget increase occurs for several reasons. State and federal regulatory agencies have become increasingly more stringent and demanding, requiring more testing, monitoring, and documentation. This results in increasing training and education requirements for our personnel, water quality standards, and man-hours spent at spills for clean-up and disinfecting. New regulations cause an increase in plant inspection fees, require more laboratory analysis at a greater cost, and require more laboratory supplies, equipment, and chemical usage. There has also been an increase in the safety requirements for the workers. Specifically, there has been an increase in employee immunization costs. Travel and training costs have gone up due to a turnover rate of 150% among SCADA personnel and the certification requirements mandated for all new employees. Also, electric and water costs, as well as disposal fees, have increased, and there were normal salary and inflationary adjustments. There are five Decision Packages in Sewer Collection that account for approximately half of the increase over last fiscal year. The first one of $25,079 is for a new maintenance crew truck to improve the efficiency of the crews. The second one of $74,138 is for a new Backhoe/Loader that will provide greater remote collection line access and depth capabilities. The third package of $49,370 is for a new Industrial Waste Inspector position. The fourth one of $11,083 is for a new all -terrain vehicle that will provide access to remote oudall locations. And the final Decision Package of $3,300 is for a Laser -sighted Infrared Thermometer that will allow monitoring of the condition of electrical connections and equipment. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $2,182,661 $2,530,755 Total Pos3ions 40 41 City of College Station - 1994-1995 Annual Budget DEBT SERVICE SCHEDULE OF REQUIREMENTS ELECTRIC SERVICE PRINCIPAL ANNUAL ANNUAL FISCAL YEAR AMOUNT FISCAL YEAR PRINICIPAL INTEREST PAYMENT OUTSTANDING 1994-1995 1,040,222.22 767,246.75 1,807,468.97 11,110,022.27 1995-1996 1,357,894.44 1,023,672.90 2,381,567.34 15,252,127.83 1996-1997 1,600,800.00 1,232,647.10 2,833,447.10 18,651,327.83 1997-1998 1,838,338.89 1,425,556.19 3,263,895.08 21,812,988.94 1998-1999 1,610,283.33 1,306,509.88 2,916,793.21 20,202,705.61 1999-2000 1,591,933.33 1,202,717.29 2,794,650.62 18,610,772.28 2000-2001 1,467,105.56 1,105,164.60 2,572,270.16 17,143,666.72 2001-2002 1,277,055.56 1,017,646.11 2,294,701.67 15,866,611.16 2002-2003 1,277,055.56 939,048.88 2,216,104.44 14,589,555.60 2003-2004 1,277,055.56 860,372.08 2,137,427.64 13,312,500.04 2004-2005 1,308,055.56 780,621.46 2,088,677.02 12,004,444.48 2005-2006 1,308,055.56 699,79335 2,007,849.31 10,696,388.92 2006-2007 1,153,055.56 623,943.75 1,776,999.31 9,543,333.36 2007-2008 1,153,055.56 553,114.72 1,706,170.28 8,390,277.80 2008-2009 1,153,055.56 482,259.16 1,635,314.72 7,237,222.24 2009-2010 1,153,055.56 411,403.61 1,564,459.17 6,084,166.68 2010-2011 1,153,055.56 340,521.53 1,493,577.09 4,931,111.12 2011-2012 1,153,055.56 276,612.92 1,429,668.48 3,778,055.56 2012-2013 1,153,055.56 198,704.31 1,351,759.87 2,625,000.00 2013-2014 1,100,000.00 129,281.25 1,229,281.25 1,525,000.00 2014-2015 775,000.00 71,093.75 846,093.75 750,000.00 2014-2016 500,000.00 31,250.00 531,250.00 250,000.00 2016-2017 250,000.00 7,812.50 257,812.50 0.00 ------- --- City of College Station 97 98 1994-1995 Annual Budget DEBT SERVICE SCHEDULE OF REQUIREMENTS WATER SERVICE PRINCIPAL ANNUAL ANNUAL FISCAL YEAR AMOUNT FISCAL YEAR PRINCIPAL INTEREST PAYMENT OUTSTANDING 1994-1995 1,399,042.30 611,458.80 2,010,501.10 7,005,230.76 1995-1996 1,457,632.05 531,323.70 1,988,955.75 6,147,598.71 1996-1997 1,501,683.33 474,432.17 1,976,115.50 5,645,915.38 1997-1998 1,265,719.23 469,652.19 1,735,371.42 6,180,196.15 1998-1999 1,036,360.25 564,663.50 1,601,023.75 5,143,835.85 1999-2000 1,076,769.23 333,074.46 1,409,843.69 4,067,066.62 2000-2001 711,989.74 249,192.97 961,182.71 3,355,076.88 2001-2002 277,589.74 233,390.26 510,980.00 3,077,487.14 2002-2003 277,58934 216,574.36 494,164.10 2,799,897.40 2003-2004 277,58914 199,723.08 477,312.82 2,522,307.66 2004-2005 298,58934 182,159.81 480,749.55 2,223,717.92 2005-2006 298,589.74 163,878.65 462,468.39 1,925,128.18 2006-2007 193,589.74 147,192.31 340,782.05 1,731,538.44 2007-2008 193,58914 88,906.67 282,496.41 1,537,948.70 2008-2009 193,589.74 126,009.23 319,598.97 1,344,358.96 2009-2010 193,58914 114,511.79 308,101.53 1,150,769.22 2010-2011 193,589.74 103,002.56 296,592.30 957,179.48 2011-2012 193,589.74 91,481.54 285,071.28 763,589.74 2012-2013 193,589.74 79,960.51 273,550.25 570,000.00 2013-2014 170,000.00 29,100.00 199,100.00 400,000.00 2014-2015 170,000.00 18,900.00 188,900.00 230,000.00 2015-2016 140,000.00 9,600.00 149,600.00 90,000.00 2016-2017 90,000.00 2,700.00 92,700.00 0.00 City of College Station 1994-1995 Annual Budget FISCAL YEAR 1994-1995 1995-1996 1996-1997 1997-1998 1998-1999 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 DEBT SERVICE SCHEDULE OF REQUIREMENTS WASTEWATER PRINCIPAL ANNUAL ANNUAL FISCAL YEAR AMOUNT PRINCIPAL INTEREST PAYMENT OUTSTANDING 1,555,699.47 1,279,277.26 2,834,976.73 18,709,884.99 1,649,406.50 1,158,512.66 2,807,919.16 17,060,478.49 1,747,301.66 1,115,361.66 2,862,663.32 16,613,176.83 1,730,778.88 1,309,043.03 3,039,821.91 18,182,397.95 1,607,845.41 1,075,326.79 2,683,172.20 16,574,552.54 1,915,201.44 963,257.92 2,878,459.36 14,659,351.10 1,384,082.70 860,500.69 2,244,583.39 13,275,268.40 1,103,445.70 780,515.88 1,883,961.58 12,171,822.70 1,103,358.70 713,309.25 1,816,667.95 11,068,464.00 1,103,271.70 645,841.09 1,749,112.79 9,965,192.30 1,143,354.70 576,899.98 1,720,254.68 8,821,837.60 1,143,354.70 506,443.84 1,649,798.54 7,678,482.90 903,354.70 443,657.69 1,347,012.39 6,775,128.20 903,354.70 388,584.86 1,291,939.56 5,871,773.50 903,354.70 333,425.35 1,236,780.05 4,968,418.80 903,354.70 278,265.84 1,181,620.54 4,065,064.10 903,354.70 223,019.65 1,126,374.35 3,161,709.40 903,354.70 167,686.79 1,071,041.49 2,258,354.70 903,354.70 112,353.93 1,015,708.63 1,355,000.00 730,000.00 61,875.00 791,875.00 625,0u.,.00 230,000.00 31,875.00 261,875.00 395,000.00 230,000.00 17,500.50 247,500.50 165,000.00 165,000.00 5,156.25 170,156.25 0.00 City of College Station 99 100 = 1994-1995 Annual Budget We re Committed 4:*P400'., A F4,4 To Excellence ---- — -- City of College Station 1994-1995 Annual Budget The Solid Waste Collection Fund is an enterprise Jund that accounts for the activities of collecting and disposing of residential and commercial refuse in the City. This area is also responsible for a recycling program, and composting activities to help reduce the amount of solid waste that is deposited into the landfill. Revenues for the Solid Waste Collection Fund are expected to be $3,488,150 for FY95 which is an increase of approximately 9.9% over the FY94 budget. A rate increases of seventy cents per month for residences and a commercial rate increase in mid FY 94 are primary factors causing the increased revenues. Operating expenditures for the Solid Waste Collection Fund in FY94 are proposed to increase 21.12% over FY94. The increases are due primarily to the inclusion of decision packages. One such decision package was recommended and approved by the city council and is for costs associated with the implementation of a pilot recycling program. Additional increases are found primarily in the Residential Collection division. There is an increase in supplies for the purchase SOLID WASTE COLLECTION FUND of new containers and an increase in heavy equipment maintenance due to expired warranties. Also, amounts for contract labor and fleet replacement increased. There is also $8,200 budgeted for economic development incentives as approved by the city council. City of College Station 101 I f STREETS STREET MAINT. 102 1994-1995 Annual Budget PUBLIC SERVICES DEPARTMENT I ASSISTANT DIRECTOR t I �� DRAINAGE �) TRAFFIC DRAINAGE MAINT. ( �- TRAFFIC CITY MANAGER ASSISTANT CITY MANAGER COMMUNITY SERVICES PUBLIC SERV ADMIN I I �I LANDFILL FLEET SERVICES SOLID WASTE COLLECTION - LANDFILL OPERATIONS' - ADMINISTRATION I - CARS/LIGHT TRUCK - HEAVY EQUIPMENT - PREVEENTIVE MAINT. RESIDENTIAL COMMERCIAL 0 City of College Station 1994-1995 Annual Budget We're Committed To Excellence City of College Station 103 104 1994-1995 Annual Budget CITY OF COLLEGE STATION SOLID WASTE COLLECTION FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET REVENUES RESIDENTIAL $ 1,646,729 $ 1,940,730 $ 1,902,000 $ 1,959,900 $ 2,039,700 5.1% COMMERCIAL 920,349 1,140,800 1,085,000 1,269,800 1,292,800 13.3% OTHER OPERATING 47,288 48,500 40,000 42,900 42,900 -11.5% INVESTMENT EARNINGS 97,527 39,000 99,000 90,000 90,000 130.8% TRANSFERS & OTHER 193 4,500 367 2,250 22,750 N/A TOTAL REVENUES $ 2,712,086 $ 3,173,530 $ 3,126,367 $ 3,364,850 $ 3,488,150 9.9% EXPENDITURES AND TRANSFERS RESIDENTIAL $ 1,049,069 $ 1,163,629 $ 1,165,170 $ 1,275,693 $ 1,419,461 22.0% COMMERCIAL 763,313 936,480 858,828 947,338 1,363,100 45.6% GENERAL & ADMIN TRANSFERS. 378,871 405,899 405,899 428,976 428,976 5.7% OUTSIDE AGENCY FUNDING 11,000 16,000 16,000 8,500 8,500 -46.9% BUDGET SAVINGS 0 0 0 (88,400) (90,800) N/A CONTINGENCY 0 60,000 0 50,000 50,000 -16.7% TOTAL OPERATING EXPENDITURES AND TRANSFERS $ 2,202,253 $ 2,582,008 $ 2,445,897 $ 2,622,107 $ 3,179,237 -- ---_�------- ----------- City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION SOLID WASTE COLLECTION FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET NONOPERATING EXPENSE ECONOMIC DEVELOPMENT 0 0 0 0 8,200 N/A DEBT SERVICE $ 240,028 $ 240,028 $ 240,028 $ 240,028 $ 240,028 0.0% RETURN ON INVESTMENT 138,000 141,450 141,4: ,1 163,630 163,630 15.7% TOTAL NONOPERATING EXPENDITURES $ 378,028 $ 381,478 $ 381,478 $ 403,658 $ 411,858 8.0% TOTAL OPERATING AND NONOPERATING EXP & TRANSFER! $ 2,580,281 $ 2,963,486 $ 2,827,375 • $ 3,025,765 $ 3,591,095 21.2% ADJUSTMENTS FOR GAAP TO ACCOUNT FOR EXPENSES DEPRECIATION $ 300,650 $ 250,000 $ 250,000 $ 300,000 $ 300,000 LESS CAPITAL EXPENDITURES (28,024) 0 (20,065) 0 (273,650) GAIN ON TRANSFER OF ASSETS 0 0 0 0 0 LESS EARNINGS IN JOINT VENTURE 0 21,742 0 0 0 NET ACCRUALS & OTHER ADJUST. 0 0 0 0 0 LESS PRINCIPAL PAYMENTS (153,393) (163,922) (163,922) (175,173) (175,173) TOTAL ADJUSTMENTS $ 119,233 $ 107,820 $ 66,013 $ 124,827 $ (148,823) TOTAL EXPENSES $ 2,699,514 $ 3,071,306 $ 2,893,388 $ 3,150,592 $ 3,442,272 12.1% INCREASE (DECRERASE) IN RETAINED EARNINGS FROM OPERATIONS $ 12,572 $ 102,224 $ 232,979 $ 214,258 $ 45,878 TOTAL RETAINED EARNINGS $ 1,647,393 $ 1,586,084 $ 1,880,372 $ 2,094,630 $ 1,926,250 ---- - ----� --- City of College Station 105 ❑ RESIDENTIAL ® COMMERCIAL OTHER OPER. ® INVEST. EARNINGS ® OTHER NON -OP. 37% 106 1994-1995 Annual Budget SOLID WASTE COLLECTION FUND SOURCES OF FUNDS FY 94-95 $3,488,150 1% 3% 1% 58% SOLID WASTE COLLECTION FUND USES OF FUNDS $3,681,895 4% 2% 7% 0.20°b 12% ° ❑ RESIDENTIAL 38 /o ® COMMERCIAL ❑ ADMIN. TRANFERS PUB. AGENCY ® DEBT SERVICE ❑ R01 ® OTHER NON OP 37% City of College Station 1994-1995 Annual Budget SOLID WASTE COLLECTION FUND SUMMARY DEPARTMENT 44-PUBLIC SERVICES DIVISION 71-SOLID WASTE COLLECTION EXPENDITURE BY ACTIVITY PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM ACTIVITY FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 RESIDENTIAL COLLECTION $1,049,069 $1,163,629 $1,165,170 $1,275,693 $1,419,461 21.99% COMMERCIAL COLLECTION 763,313 936,480 858,827 947,338 1,363,100 45.56% DIVISION TOTAL $1,812,382 $2,100,109 $2,023,997 $2,223,031 $2,782,561 32.50% EXPENDITURE BY CLASSIFICATION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM CLASSIFICATION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 SALARIES & BENEFITS $728,979 $794,780 $784,314 $840,731 $848,131 6.71% SUPPLIES 77,508 76,040 93,382 91,540 96,540 26.96% MAINTENANCE 91,040 112,180 120,991 133,910 147,910 31.85% PROFESSIONAL SERVICES 66,376 157,240 99,265 180,640 186,640 18.70% PURCHASED PROP. SERV. 231,694 691,920 669,039 711,950 883,950 27.75% OTHER PURCHASED SERV. 527,988 234,949 236,941 264,260 345,740 47.16% CAPITAL OUTLAY 88,797 33,000 20,065 0 273,650 729.24% DIVISION TOTAL $1,812,382 $2,100,109 $2,023,997 $2,223,031 $2,782,561 32.50% PERSONNEL SUMMARY BY ACTIVITY PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM ACTIVITY FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 RESIDENTIAL COLLECTION 20.00 19.00 17.00 17.00 18.00 5.88% COMMERCIAL COLLECTION 11.00 9.00 10.00 10.00 9.00 -10.00% DIVISION TOTAL 31.00 28.00 27.00 27.00 27.00 0.00% City of College Station 107 SOLID WASTE COLLECTION SUMMARY SOLID WASTE COLLECTION Program Goal Collect and dispose of residential and commercial solid waste in accordance with the rules and regulations of the Texas Natural Resource Conservation Commission. Perform special collections as required. Activity Level Trends The following are activity level trends for the Solid Waste Collection Division. Residential FY 93 FY 94 FY 95 Actual Est. Prop. Man-hours per Ton Collected 0.84 0.82 0.79 Number of Special Collection Requests 4,300 4,400 4,500 Commercial FY 93 FY 94 FY 95 Actual Est. Prop. Number of Man-hours of Manual Collection 12,480 12,480 9,710 Number of Man -Hours of Automated Collection 4,160 4,160 6,930 Man -Hours Per Ton Collected 0.82 0.80 0.76 Number of Roll -off Requests 1,700 1,200 1,300 Number of Special Collection Requests 4,300 4,400 4,500 108 1994-1995 Annual Budget Budget Allowance Explanation The approved Solid Waste Collection Operations budget of $2,782,561 ss $682,452 or 32.5% more than the 93-94 budget. In Residential Collection, there is an increase of $255,832 over the 93-94 budget. This increase reflects normal salary and inflationary adjustments, an increase in supplies for the purchase of new residential containers, and an increase in heavy equipment maintenance due to expired warranties. In addition, there is an increase in contract labor due to an expansion of the recycling collection contract. Fleet Replacement charges also increased. There is also a Decision Package of $105,576 for the expansion of the Clean Green Brush Collection program (which includes the addition of one Route Manager). Revenue associated with this package amounts to $79,800 and is based on increased customer serviceability on an annual basis. Finally, there is also a Decision Package of $33,500 for promotion of recycling, source reduction, and Clean Cities 2000 projects. The cost of this package will be offset by funding of $20,500; Texas Commercial Waste, $10,000, Brazos Valley Solid Waste Management Agency, $10,000, and the Water and Wastewater Divisions of the Public Utilities Department, $500. In Commercial Collection, there is an increase of $426,620 over the 93-94 budget due to three Decision Packages totalling $413,054 and normal salary and inflationary adjustments. The first Decision Package of $385,554 is for the purchase of three front-end bad collection vehicles to convert the current rear -end load commercial collection system to a front-end loading system. This package is estimated to include an increase in revenue due to a change to more cost -of -service based rates for commercial customers. In addition, when this package is implemented, one position in Commercial Collection will be eliminated. The rest of the cost of the package is approximately $180,000 and will be covered using existing Fleet Replacement funds. The second Decision Package of $16,500 is for the purchase of Five additional roll -off containers which will be made available for customer rental (this is estimated to provide $3,000 in annual revenues). The third Decision. Package was recommended and approved by the city council and is for $11,000 for costs associated with a pilot recycling project for select multi -family housing units in an attempt to determine the potential feasibility of a larger scale recycling effort. Expenditure and Position Summary FY 94 FY 95 Approved Approved Operating Expense $2,100,109 $2,782,561 Total Positions 27 27 City of College Station 1994-1995 Annual Budget DEBT SERVICE SCHEDULE OF REQUIREMENTS Garbage Trucks and Containers September 30, 1992 — $1,321,672 TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING 3-30-95 86,395.30 6.75 33,618.54 120,013.84 9-30-95 88,777.91 6.75 31,235.93 120,013.84 240,027.68 829,184.05 3-30-96 92,181.84 6.75 27,832.00 120,013.84 9-30.95 95,004.13 6.75 25,009.71 120,013.84 240,027.68 641,998.08 3-30-97 98,524.44 6.75 21,489.40 120,013.84 9-3"7 101,520.80 6.75 18,493.04 120,013.84 240,027.68 441,952.84 3-30-W 106,220.49 6.75 14,793.35 120,013.84 9-30-98 108,555.69 6.75 11,458.15 120,013.84 240,027.68 228,176.66 3-30-99 112,376.16 6.75 7,637.68 120,013.84 9.30.99 115y800.50 6.75 3,940.40 119,740.90 239,754.74 $0.00 "7 year interfund ban from the Electric Fund to the Sanitation Fund. -- ------ City of College Station 109 110 1994-1995 Annual Budget BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY FUND The Brazos Valley Solid Waste Management Agency (BVSWMA) is a joint agency between the Cities of College Station and Bryan. The agency is responsible for providing solid waste disposal services within all appropriate guidelines and regulations. This joint agency has resulted in cost savings and increased efficiencies due to the deletion of duplicated services, planning, and staffing_ Beginning in FY 95, the Landfill Fund will be merged with BVSWMA into one fund. Its operations will now be reflected in the BVSWMA Fund as an activity center called Landfill Operations. This greatly simplifies presentation and understanding of the total costs of doing business. Revenues for BVSWMA come from tipping fees charged to users of the landfill. Total revenues are expected to increase by approximately $110,000 or 3.3% over the FY 94 estimate. An additional $30,000 in revenue is projected to come from proposed fees associated with a white goods and metals recycling program. Expenditures for BVSWMA are projected to decrease by 8.8% from FY94 budgeted expenditures. Decreases occur in Landfill Operations in the areas of Professional Services as engineering and contract labor will be less than FY 94 requirements and rion-departmental expenses such as administrative transfers will be less due to a reduction in the amount of support services provided to BVSWMA which is attributable to the employment of the BVSWMA Executive Director. City of College Station 1994-1995 Annual Budget We're Committed To Excellence City of College Station 111 112 1994-1995 Annual Budget BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET REVENUES , LANDFILL CHARGES $ 2,773,863 $ 3,040,900 $ 3,210,995 $ 3,307,325 $ 3,317,325 9.1% INTEREST 82,039 50,000 71,405 75,000 75,000 50.0% OTHER (32) 32,400 50,785 32,400 52,400 61.7% TOTAL REVENUES $ 2,855,870 $ 3,123,300 $ 3,333,185 $ $3,414,725 $ 3,444,725 10-3% EXPENDITURES AND TRANSFERS LANDFILL OPERATIONS $ 1,476,940 $ 1,945,304 $ 1,701,704 $ $1,475,935 $ 1,503,460 -22.7% ADMINISTRATIVE 407,277 594,810 667,857 671,989 742,621 24.9% PROFESSIONAL SERVICES 27,142 159,000 173,000 0 0 -100.0% TRANSPORTATION - BRYAN 54,441 50,000 50,000 50,000 50,000 0.0% STATE DISPOSAL FEES 170,248 233,900 233,900 240,000 240,000 2.6% POST CLOSURE COST 30,152 156,400 156,400 160,000 160,000 2.3% REIMBURSED ADMINISTRATIVE 13,992 40,000 167,750 150,000 150,000 275.0% OTHER 108,893 26,400 29,800 0 0 -100.0% CONTINGENCY 0 50,000 0 60,000 60,000 20.0% TOTAL OPERATING EXPENDITURES AND TRANSFERS $ 2,289,085 $ 3,255,814 $ 3,180,411 $ $2,807,924 $ 2,906,081 -10.7% NONOPERATING EXPENSE/EXPEND. DEBT SERVICE 419,221 419,223 419,223 444,221 444,221 6.0% TOTAL NONOPERATING EXPENSE\EXPENDITURE $ 419,221 $ 419,223 $ 419,223 $ $444,221 $ 444,221 TOTAL OPERATING AND NONOPERATING EXP & TRANSFEi $ 2,708,306 $ 3,675,037 $ 3,599,634 $ $3,252,145 $ 3,350,302 -8.8% City of College Station - _ - - 1994-1995 Annual Budget - BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET ADJUSTMENTS FOR GAAP TO ACCOUNT FOR EXPENSES DEPRECIATION $ 916,032 $ $300,000 $ $250,000 $ $250,000 $ $250,000 PRINCIPAL PAYMENTS (248,367) (267,253) (267,253) (287,593) (287,593) LESS CAPITAL EXPENDITURES (407,277) (541,000) (535,732) (326,898) (355,998) OTHER (3,943) 0 3,528 0 0 TOTAL ADJUSTMENTS $ 256,445 $ (508,253) $ (549,457) $ (364,491), $ (393,591) TOTAL EXPENSES $ 2,964,751 $ 3,166,784 $ 3,050,177 $ 2,887,654 $ 2,956,711 -6.6% INCREASE (DECRERASE) IN RETAINED EARNINGS FROM OPERATIONS $ (108,881) $ (43,484) $ 283,008 $ 527,071 $ 488,014 RETAINED EARNINGS OCTOBER 1 $ 4,360 $ 175,414 $ (104,521) $ 178,487 $ 178,487 RETAINED EARNINGS $ (104,521) $ 131,930 $ 178,487 $ 705,558 $ 666,501 SEPTEMBER 30 City of College Station 113 © LANDFILL CHARGES ® INVEST. EARNINGS OTHER 114 1994-1995 Annual Budget BVSWMA SOURCES OF FUNDS FY 1994-95 $3,444,725 r1c 2°4 5% 7% 90; BVSWMA - USES OF FUNDS FY 1994-95 $3,350,302 13% ❑ LANDFILL OPS. ADMIN. 46% TRANSPORTATION ❑ DISPOSAL FEES ❑ CLOSURE COSTS ❑ REIMB ADMIN CONTINGENCY ® DEBT SERVICE 22% City of College Station ACTIVITY LANDFILL OPERATIONS ADMINISTRATIVE DIVISION TOTAL CLASSIFICATION SALARIES & BENEFITS .SUPPLIES MAINTENANCE PROFESSIONAL SERVICES PURCHASED PROP. SERV. OTHER PURCHASED SERV. CAPITAL OUTLAY DIVISION TOTAL ACTIVITY LANDFILL OPERATIONS ADMINISTRATION DIVISION TOTAL 1994-1995 Annual Budget BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY FUND SUMMARY EXPENDITURE BY ACTIVITY PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $1,248,694 $1,756,653 $1,533,954 $1,475,935 $1,503,460 -14.41% 407,277 594,810 667,857 671,989 742,621 24.85% $1,655,971 $2,351,463 $2,201,811 $2,147,924 $2,246,081 -4.48% EXPL:NUI I UHE 8Y GLASSIHGA 1 IUN PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $382,768 $473,898 $490,597 $674,213 $716,020 51.09% 105,658 109,600 118,238 130,017 130,667 19.22% 137,023 155,200 150,594 160,330 160,330 3.31% 585,256 1,020,370 752,012 687,575 687,575 -32.62% 20,075 30,645 40,566 85,356 85,956 180.49% 15,763 20,750 40,928 83,535 109,535 427.88% 409,428 541,000 608,876 326,898 355,998 N/A $1,655,971 $2,351,463 $2,201,811 $2,147,924 $2,246,081 A.48% t'EHSUNNEL SUMMAHY BY AU I IVI 1 Y PROPOSED % CHANGE IN BUDGET BUDGET BUDGET BASE BUDGET APPROVED BUDGET FROM FY 91-92 FY 92-93 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 12.00 14.00 18.00 18.00 19.00 5.56% 0.00 0.00 0.00 2.50 2.50 N/A 12.00 14.00 18.00 20.50 21.50 19.44% City of College Station 115 BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY SUMMARY Program Goal Dispose of non -hazardous solid waste in accordance with Texas Department of Health regulations. The objectives used to meet the program goal include the following: • Unload, compact, and bury all waste on the same day received. • Remove litter from landfill and from roads which have access to the disposal site. • Weigh all incoming refuse and pass regular and unscheduled inspections of landfill operations by the Texas Department of Health. • Collect all required fees. • Provide a permitted area for disposal. 116 1994-1995 Annual Budget Budget Allowance Explanation The approved Brazos Valley Solid Waste Management Agency (BVSWMA) budget of $2,246,081 is $105,382 or 4.5% less than the 93-94 budget_ This decrease is due to accounting changes from combining landfill operations in BVSWMA. The total expenditures and transfers for the agency are down by approximately $325,000 or 8.8% from FY 94. This request also includes funding for the completion of Phase I of the Landfill site selection and permanent contract. There is also funding for two new full-time positions and one part-time position. In addition, there are three Decision Packages which are included in the proposed budget. The first one of $51,999 is for an Operator II position to run the white goods and metals recycling program (the cost of this package will be shared by Landfill Operations and BVSWMA Administration). The second and third packages are in BVSWMA Administration. One is for an increase in Temporary/Seasonal funds of $15,582 for two intern positions and the other one is $25,000 for the development of promotional materials in the areas of waste minimization, source reduction, and related programs. Activity Level Trends Expenditure and Position Summary The following are activity level trends for the Brazos Valley Solid Waste Management Agency. FY 94 FY 95 Approved Approved FY 93 FY 94 FY 95 Operating Actual Est. Prop. Expense $2,351,463 $2,246,081 Man-hours 29,856 33,578 39,520 Total Tons 158,231 161,019 169,392 Positions 18 21.5 Man-hours Per Ton Disposed 0.19 0.21 0.23 Total # of Users 48,656 52,114 54,000 City of Colleae Station 1994-1995 Annual Budget The primary funding source for the Hotel/Motel Fund is the Hotel/Motel Tax, a consumption type tax authorized under state statute. This tax allows the city to collect up to its current tax rate of 7% on rental income of hotels and motels within the city limits. The uses of the funds derived from the tax are limited to 1) promotion of tourism, 2) promotion and support of the arts, and 3) directly attributable administrative costs. Hotel/Motel tax revenue has been fairly flat in the past few years primarily due to lack of new room capacity. This revenue is projected to be $1,150,000 in FY 95 while the year end estimate for FY 94 is $1,100,000. Conference Center rentals are another source of revenue for the HotelIMotel Fund. FY 95 Conference Center rental revenue should be about the same as the year-end estimate for FY 94 of $90,000. HOTEUMOTEL FUND Appropriations for expenditures from the fund will decrease 2.8% from FY94 due primarily to a reduction in the amount authorized for parks' programs and events attributable primarily to the one-time expense for the Games of Texas last fiscal year. The city's policy of maintaining 15% of annual appropriations in the fund balance is met and exceeded with the budget as approved. City of College Station 117 BEGINNING BALANCE REVENUES TAXES RENTALS INVESTMENT EARNINGS OTHER TOTALREVENUES TOTAL FUNDS AVAILABLE 118 1994-1995 Annual Budget CITY OF COLLEGE STATION HOTEUMOTEL FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET $ 639,724 $ 605,141 $ 662,573 $ 517,892 $ 517,892 $ 1,100,815 $ 1,153,100 $ 1,100,040 $ 1,150,040 $ 1,150,040 -0.3% 85,352 80,000 90,000 90,000 90,000 12.5% 40,789 33,000 40,000 40,000 40,000 21.2% 14,445 15,000 9,348 8,800 8,800 -41.3% $ 1,241,401 $ 1,281,100 $ 1,239,388 $ 1,288,840 $ 1,288,840 0.6% $ 1,881,125 $ 1,886,241 $ 1,901,961 $ 1,806,732 $ 1,806,732 EXPENDITURES AND TRANSFERS CITY OPERATIONS CONFERENCE CENTER CONFR_ CENTER DEBT SVC CONFR. CENTER PROJECTS PARKS PROGRAMS & EVENTS WOLFPEN CRK AMPITHEATER WOLFPEN CREEK OPERATIONS OTHER WOLF PEN CREEK PROJ. TOTAL CITY OPERATIONS $ 171,021 $ 216,026 $ 219,424 $ 215,142 $ 235,672 9.1% 0 10,762 0 0 0 -100.0% 32,518 0 0 0 0 0.0% 187,645 180,600 180,600 110,600 161,000 -10.9% 238,695 0 0 0 0 0.0% 47,128 198,780 157,895 145,040 145,040 -27.0% 0 185,000 239,000 135,000 186,000 0.5% $ 677,007 $ 791,168 $ 796,919 $ 605,782 $ 727,712 -8.0% Citv of Colleqe Station -- -- 1994-1995 Annual Budget CITY OF COLLEGE STATION HOTEUMOTEL FUND FUND SUMMARY FY 1992-93 FY 1993-94 ACTUAL BUDGET ORGANIZATIONS CHAMBER OF COMMERCE $ 373,000 $ 420,500 $ ARTS COUNCIL 139,035 142,000 B-CS ATHLETIC FEDERATION 14,500 14,000 JULY 4TH FIREWORKS 5,400 5,650 SISTER CITIES ASSOCIATION 8,000 5,000 TOTAL ORGANIZATIONS $ 539,935 $ 587,150 $ CONTINGENCY 0 25,000 ADJUSTMENTS TO GAAP 1,610 0 SUBTOTAL ADJUSTMENTS $ 1,610 $ 25,000 $ TOTAL OPERATING EXPENSES AND TRANSFERS $ 1,218,552 $ 1,403,318 $ INCREASE (DECREASE) IN RETAINED EARNINGS $ 22,849 $ (122,218) $ ENDING FUND BALANCE $ 662,573 $ 482,923 $ FY 1993-94 FY 1994-95 YEAR-END BASE - ESTIMATE BUDGET 420,500 $ 420,500 $ 142,000 155,000 14,000 16,725 5,650 5,950 5,000 8,500 587,150 $ 606,675 $ 0 30,000 0 0 0 $ 30,000 $ FY 1994-95 % CHANGE APPROVED FROM ORIGINAL BUDGET BUDGET 420,500 0.0% 155,000 9.2% 16,725 19.5% 5,950 5.3% 8,500 70.0% 606,675 3.3% 30,000 0 30,000 1,384,069 $ 1,242,457 $ 1,364,387 (144,681) $ 46,383 $ (75,547) 517,892 $ 564,275 $ 442,345 City of College Station 119 -2.8% 89% HOTEL/MOTEL FUND -USES OF FUNDS FY 94-95 $1,3",387 1% 2% 321, L4 70 1% City of College Station ❑ CONF CENTER ® EVENTS ❑ AMPHITHEATER 12% ❑ ATHLETIC FED IN CHAMBER OF COMM ❑ LIONS CLUB �1 ARTS COUNCIL STUDENT AMBASS 1994-1995 Annual Budget The Community Development Fund is used to account.for grants received by the city for use in revitalizing low-income areas and addressing the needs of its citizens. This fund pays for the direct operating costs (minus approximately $40,000 of unreimbursabte expenses that the General Fund pays for) of the Community Development activity center which is part of Economic and Development Department. For FY 95 there are four grants. The Community Development Block Grant (CDBG) is a federal entitlement program that provides the basic funding for the general programs and Administration. The HOPE III grant is a competitive, one-time grant that the city received in FY 92. HOPE III is a four year grant that offers closing cost and down payment assistance for qualified applicants to purchase homes. The HOME grant is also a competitive grant, except that it offers administrators flexibility in the use of funds and it is a yearly grant. The city uses HOME for owner occupied rehabilitation assistance and optional relocation. COMMUNITY DEVELOPMENT FUND. In FY 93 and FY 94 the grants were competitive state grants. For FY 95 the HOME grant was an entitlement similar to CDBG. The current HOME grant allocation was based on a formula that included criteria such as the age and condition of a community's housing stock, incidents of overcrowding, and the demographic characteristics of its citizens. For FY 95 the city has approximately $3.5 million in authorization from the federal government. This number is comprised of new authorization and remaining authorization from prior fiscal years. For FY 95, there is approximately $2.0 million of new authorization as follows: • CDBG - $1,206,000 Rehabilitation $138,000 Optional Relocation Program 168,000 Reimb. Administrative Cost 236,800 Program Delivery 107,500 Clearance 28,000 Public Agency Funding 177,600 Acquisitions 50,000 Interim Assistance 3,500 Commercial Rehabilitation 50,000 Public Facilities/Streets 246,600 City of College Station 121 • HOME 93 - $312,000 Rehabilitation/Reconstruction Optional Relocation Program Clearance/Demolition Administration • HOME 94 - $500,000 Rehabilitation Optional Relocation Program Clearance/Demolition Administration CHODO (set -aside) $165,000 100,000 35,000 12,000 $100,000 240,000 35,000 50,000 75,000 For FY 95, there is approximately $1.5 million in remaining authorization as follows: • HOPE III - $427,596 Acquisitions Homebuyers' Assistance Rehabilitation Administration Architectural/Engineering Sery Counseling/Training Applicant Training Other $175,346 60,000 164,497 21,636 1,117 1,500 1,500 2,000 • CDBG - $938,835 Optional Relocation Program $276,438 Housing Assistance 5,209 Clearance/Demolition 61,221 Public Agency Funding 25,954 Acquisition . 56,646 Program Delivery 101,330 Public Facilities/Streets 412,037 • HOME 92 - $137,484 Optional Relocation Program $126,484 Rehabilitation 6,000 Clearance/Demolition 5,000 122 1994-1995 Annual Budget City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION COMMUNITY DEVELOPMENT FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET BEGINNING BALANCE $ 69,814 $ 120,000 $ 145,239 $ (26,012) $ (26,012) REVENUES GRANTS $ 789,692 $ 2,863,466 $ 1,203,029 $ 3,678,437 $ 3,678,437 28.5% LOAN REPAYMENTS 9,432 0 10,286 10,700 10,700 NIA INTEREST ON LOANS 9,059 0 9,355 9,800 9,800 N/A CONTRIBUTIONS 63,500 0 0 0 0 N/A OTHER 3,105 0 23,466 3,500 3,500 N/A TOTAL REVENUES $ 874,788 $ 2,863,466 $ 1,246,136 $ 3,702,437 $ 3,702,437 29.3% TOTAL FUNDS AVAILABLE $ 944,602 $ 2,983,466 $ 1,391,375 $ 3,676,425 $ 3,676,425 23.2% EXPENDITURES AND TRANSFERS REHABILITATION $ 360,629 $ 222,410 $ 144,894 $ 628,707 $ 628,707 182.7% HOUSING ASSISTANCE 0 126,500 0 60,000 60,000 -52.6% OPTIONAL RELOCATION PROG. 0 714,241 405,270 910,922 910,922 27.5% PROGRAM DELIVERY 0 183,933 84,649 208,830 208,830 13.5% REIMB. ADMINISTRATIVE 230,388 253,300 235,141 320,436 320,436 26.5% PUBLIC AGENCY FUNDING 130,310 171,017 145,063 203,554 203,554 19.0% ACQUISITIONS 0 90,000 0 281,992 281,992 213.3% INTERIM ASSISTANCE 5,148 7,500 5,434 3,500 3,500 -53.3% PUBLIC FACILITIES/STREETS 31,639 1,020,669 360,653 658,637 658,637 -35.5% CLEARANCE/DEMOLITION 16,249 115,733 32,411 164,221 164,221 41.9% TRAINING/OTHER 0 16,000 3,872 6,116 6,116 -61.8% CHODO (SET ASIDE) 0 0 0 75,000 75,000 N/A CONTRIBUTIONS 25,000 0 0 0 0 N/A TOTAL OPERATING EXPENSES AND TRANSFERS $ 799,363 $ 2,921,303 $ 1,417,387 $ 3,521,915 $ 3,521,915 20.6% INCREASE (DECREASE) IN FUND BALANCE $ 75,425 $ (57,887) $ (171,251) $ 180,522 $ 180,522 ENDING FUND BALANCE $ 145,239 $ 62,163 $ (26,012) $ 154,510 $ 154,510 City of College Station 123 19% 2% 5% 14 124 1994-1995 Annual Budget COMMUNITY DEVELOPMENT FUND- USES OF FUNDS FY 1994-95 $3,521,915 9% 6% ❑ REHABILITATION HOUSING ASSISTANCE OPTIONAL RELOCATION El PROGRAM DELIVERY El REIMB. ADMINISTRATIVE ❑ PUBLIC AGENCIES ® AQUISITIONS CLEARNCE/DEMO. ® CHODO(SET ASIDE) ® OTHER ® PUB. FACILITIES/STREETS City of College Station 1994-1995 Annual Budget The City of College Station is partially self - insured for employee health, accident, disability and life insurance, property casualty and general liability, worker's compensation, and unemployment compensation. Actuarially based charges are made to each of the operating funds using relevant bases (i.e., health insurance is charged monthly per full- time participating employee, while unemployment and worker's compensation are charged as a percentage of gross salary). This method of funding allows the city to more accurately reflect the costs of claims against the various funds and to minimize potential risks. Revenues are based on the actual amounts assigned to the various operating activity centers. Increases in revenues are due to changes in rates charged and increases in the number of employees, covered equipment, and buildings and other factors. SELF INSURANCE FUNDS Total operating expenses and transfers in FY 95 for all insurance funds will increase approximately 7.3% over FY 94. A large part of this increase is due to higher anticipated health insurance claims. City of College Station 125 BEGINNING BALANCE REVENUES EMPLOYEES DEPENDENTS COBRA PREMIUMS 'INVESTMENT EARNINGS OTHER TOTALREVENUES TOTAL FUNDS AVAILABLE 126 1994-1995 Annual Budget CITY OF COLLEGE STATION INSURANCE FUNDS SUMMARY FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET $ 381,009 $ 311,269 $ 549,560 $ 816,611 $ 816,611 $ 1,091,225 $ 1,323,067 $ 1,362,400 $ 1,533,797 $ 1,533,797 15.9% 472,740 462,000 488,800 490,000 490,000 6.1 % 30,508 25,410 61,723 67,500 67,500 165.6% 889,161 921,769 918,735 794,999 794,999 -13.8% 82,284 15,637 54,809 51,500 51,500 229.3% 55,480 0 5,000 10,000 10,000 N/A $ 2,621,398 $ 2,747,883 $ 2,891,467 $ 2,947,796 $ 2,947,796 7.3% $ 3,002,407 $ 3,059,152 $ 3,441,027 $ 3,764,407 $ 3,764,407 EXPENDITURES AND TRANSFERS CLAIMS $ 1,530,319 $ 1,757,620 $ 1,836,600 $ 1,993,500 $ 1,993,500 ADMINISTRATION FEE 108,393 121,400 133,000 147,200 147,200 PREMIUMS 592,949 606,600 523,100 554,800 554,800 GENERAL & ADMINISTRATIVE 143,578 120,516 120,516 101,040 101,040 OTHER OPERATING 70,892 18,750 10,000 18,500 18,500 OTHER NON -OPERATING 4,465 0 1,200 1,000 1,000 ADJUSTMENTS TO GAAP 2,251 0 0 0 0 TOTAL OPERATING EXPENSES AND TRANSFERS $ 2,452,847 $ 2.624,886 $ 2,624,416 $ 2,816,040 $ 2,816,040 INCREASE (DECREASE) IN FUND BALANCE $ 168,551 $ 122,997 $ 267,051 S 131,756 $ 131,756 ENDING FUND BALANCE $ 549,560 $ 434,266 $ 816,611 S 948,367 $ 948,367 - City of College Station 13.4% 21.3% -8.5% -16.2% -1.3% N/A 7.3% -- ------------ 1994-1995 Annual Budget -- -- - - - - INSURANCE FUNDS -SOURCES OF FUNDS FY 1994-95 $2,947,796 L 5% 4% 1% City of College Station - 127 [] CLAIMS IIIII ADMIN FEES PREMIUMS GEN & ADMIN OTHER BEGINNING BALANCE REVENUES EMPLOYEES DEPENDENTS COBRA INVESTMENT EARNINGS OTHER TOTALREVENUES TOTAL FUNDS AVAILABLE 128 1994-1995 Annual Budget - CITY OF COLLEGE STATION EMPLOYEE BENEFITS FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET $ (88,439) $ (134,878) $ (56,448) $ 30,652 $ 30,652 $ 1,091,225 $ 1,323,067 $ 1,362,400 $ 1,533,797 $ 1,533,797 472,740 462,000 488,800 490,000 490,000 30,508 25,410 61,723 67,500 67,500 34,100 (6,744) 4,309 5,000 5,000 0 0 0 0 0 $ 1,628,573 $ 1,803,733 $ 1,917,232 $ 2,096,297 $ 2,096,297 $ 1,540,134 $ 1,668,855 $ 1,860,784 $ 2,126,949 $ 2,126,949 EXPENDITURES AND TRANSFERS CLAIMS $ 1,148,010 $ 1,378,120 $ 1,474,000 $ 1,622,000 $ 1,622,000 ADMINISTRATION FEE 92,529 93,700 110,000 120,000 120,000 PREMIUMS 304,716 308,200 227,800 230,000 230,000 GENERAL & ADMINISTRATIVE 35,639 7,132 7,132 0 0 OTHER OPERATING 15,412 15,250 10,000 15,000 15,000 OTHER NON -OPERATING 276 0 1,200 1,000 1,000 ADJUSTMENTS TO GAAP 0 0 0 0 0 r' TOTAL OPERATING EXPENSES AND TRANSFERS $ 1,596,582 $ 1,802,402 $ 1,830,132 $ 1,988,000 $ 1,988,000 INCREASE (DECREASE) IN FUND BALANCE $ 31,991 $ 1,331 $ 87,100 $ 108,297 $ 108,297 ENDING FUND BALANCE $ (56,448) $ (133,547) $ 30,652 $ 138,949 $ 138,949 15.9% 6.1 165.6% -174.1 % N/A 16.2% 17.7% 28.1 % -25.4% -100.0% -1.6% N/A 10.3% City of College Station 1994-1995 Annual Budget BEGINNING BALANCE REVENUES PREMIUMS INVESTMENT EARNINGS OTHER TOTALREVENUES TOTAL FUNDS AVAILABLE CITY OF COLLEGE STATION PROPERTY AND CASUALTY FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED ACTUAL BUDGET ESTIMATE BUDGET BUDGET $ (69,936) $ 9,350 $ 4,578 $ 51,417 $ 51,417 $ 388,740 $ 424,774 $ 424,635 $ 467,099 $ 0 500 600 500 55,480 0 5,000 10,000 $ 444,220 $ 425,274 $ 430,235 $ 477,599 $ $ 374,284 $ 434,624 $ 434,813 $ 529,016 $ EXPENDITURES AND TRANSFERS CLAIMS $ 58,744 $ 71,500 $ 65,000 $ 71,500 $ PREMIUMS 257,491 270,000 262,100 288,300 OTHER OPERATING 0 3,500 0 3,500 GENERAL & ADMINISTRATIVE 47,031 56,296 56,296 50,520 OTHER NON -OPERATING 4,189 0 0 0 ADJUSTMENTS TO GAAP 2,251 0 0 0 TOTAL OPERATING EXPENSES AND TRANSFERS $ 369,706 $ 401,296 $ 383,396 $ 413,820 $ INCREASE (DECREASE) IN FUND BALANCE $ 74,514 $ 23,978 $ 46,839 $ 63,779 $ ENDING FUND BALANCE $ 4,578 $ 33,328 $ 51,417 $ 115,196 $ City of College Station 129 467,099 500 10,000 477,599 529,016 71,500 288,300 3,500 50,520 0 X� 413,820 63,779 115,196 % CHANGE FROM ORIGINAL BUDGET 10.0% 0.0% N/A 12.3% 0.0% 6.8% N/A -10.3% N/A 3.1 % 130 - -- ---- 1994-1995 Annual Budget ---- -- -- - -- -- - - - --- CITY OF COLLEGE STATION UNEMPLOYMENT COMPENSATION FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET BEGINNING BALANCE $ 115,926 $ 137,170 $ 145,225 $ 170,903 $ 170,903 REVENUES PREMIUMS $ 52,425 $ 34,900 $ 41,200 $ 22,000 $ 22,000 -37.0% INVESTMENT EARNINGS 9,313 6,900 10,000 10,000 10,000 44.9% OTHER 0 0 0 0 0 N/A TOTAL REVENUES $ 61,738 $ 41,800 $ 51,200 $ 32,000 $ 32,000 -23.4% TOTAL FUNDS AVAILABLE $ 177,664 $ 178,970 $ 196,425 $ 202,903 $ 202,903 EXPENDITURES AND TRANSFERS CLAIMS $ 24,583 $ 24,000 $ 25,200 $ 25,000 $ 25,000 4.2% GENERAL & ADMINISTRATIVE 7,856 322 322 0 0 -100.0% ADJUSTMENTS TO GAAP 0 0 0 0 0 TOTAL OPERATING EXPENSES AND TRANSFERS $ 32,439 $ 24,322 $ 25,522 $ 25,000 $ 25,000 2.8% INCREASE (DECREASE) IN FUND BALANCE $ 29,299 $ 17,478 $ 25,678 $ 7,000 $ 7,000 ENDING FUND BALANCE $ 145,225 $ 154,648 $ 170,903 $ 177,903 $ 177,903 City of College Station - _------__-_-- 1994-1995 Annual Budget - - - - ---- CITY OF COLLEGE STATION WORKERS' COMPENSATION FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED ACTUAL BUDGET ESTIMATE BUDGET BUDGET BEGINNING BALANCE $ 423,458 $ 299,627 $ 456,205 $ 563,639 $ 563,639 REVENUES PREMIUMS $ 447,996 $ .462,095 $ 452,900 $ 305,900 $ 305,900 INVESTMENT EARNINGS 38,871 14,981 39,900 36,000 36,000 OTHER 0 0 0 0 0 TOTAL REVENUES $ 486,867 $ 477,076 $ 492,800 $ 341,900 $ 341,900 TOTAL FUNDS AVAILABLE $ 910,325 $ 776,703 $ 949,005 $ 905,539 $ 905,539 EXPENDITURES AND TRANSFERS CLAIMS $ 298,982 $ 284,000 $ 272,400 $ 275,000 $ 275,000 PREMIUMS 30,742 28,400 33,200 36,500 36,500 ADMINISTRATION FEE 15,864 27,700 23,000 27,200 27,200 OTHER OPERATING 55,480 0 0 0 0 GENERAL & ADMINISTRATIVE 53,052 56,766 56,766 50,520 50,520 ADJUSTMENTS TO GAAP 0 0 0 0 0 TOTAL OPERATING EXPENSES AND TRANSFERS $ 454;120 $ 396,866 $ 385,366 $ 389,220 $ 389,220 INCREASE (DECREASE) IN FUND BALANCE $ 32,747 $ 80,210 $ 107,434 $ (47,320) $ (47,320) ENDING FUND BALANCE $ 456,205 $ 379,837 $ 563,639 $ 516,319 $ 516,319 City of College Station _- 131 % CHANGE FROM ORIGINAL BUDGET -33.8% 140.3% N/A -28.3% -3.2% 28.5% N/A N/A -11.0% -1.9% The Equipment Replacement Fund accounts for and allows for continuing balances to meet the City's ongoing need to replace fleet equipment at the end of its useful life. The fund has been established to receive revenues as a result of charges to each of the operating departments and activities based on existing fleet, anticipated replacement cost, and estimated useful life. Estimates for annual funding levels have been developed using a number of techniques which anticipate replacement needs and forecast replacement costs. In analyzing the equipment requirements, the user departments identified the base information regarding equipment in the fleet, utilization, and anticipated economic life. The policies which were approved to set up the fund are as follows: 1. All authorized existing fleet equipment will be replaced through the equipment replacement fund. 132 1994-1995 Annual Budget EQUIPMENT REPLACEMENT FUND Unauthorized equipment, such as older vehicles kept after being replaced once, will only be replaced by other used equipment or through the decision package process. 5. 2. Each department will be charged an annual replacement fee based on the useful life and anticipated replacement cost of each piece of equipment assigned to that department. 3. Fleet Services will be responsible for making mechanical inspections of all equipment and making recommendations as to whether a piece of equipment meets the mechanical guidelines for replacement. 4. No fund will be allowed to replace equipment in any given year in excess of the net contributions (current contributions plus any balances available from prior years contributions after equipment purchases and encumbrances have been considered). A team made up of representatives from user departments and financial services will review replacement lists to ensure that the guidelines are being met and that funds are available to replace needed equipment. City of College Station 1994-1995 Annual Budget -- FY 1992-93 ACTUAL BEGINNING BALANCE $ 569,751 $ REVENUES GENERAL FUND FLEET $ 496,030 $ ELECTRIC FUND FLEET 110,920 WATER FUND FLEET 45,970 WASTEWATER FUND FLEET 90,330 SANITATION FUND FLEET 134,190 REPL PHONE SYSTEM CHARGE: 0 INVESTMENT EARNINGS 87,734 TOTAL REVENUES $ 965,174 $ TOTAL FUNDS AVAILABLE $ 1,534,925 $ EXPENDITURES AND TRANSFERS GENERAL FUND $ 488,554 $ ELECTRIC FUND 44,009 WATER FUND 16,013 WASTEWATER FUND 68,048 SANITATION FUND 0 PHONE SYSTEM DEBT SERVICE 0 CONTINGENCY 0 OTHER ADJUSTMENTS INTERFUND LOAN 0 PHONE SYSTEM PURCHASE 7,968 DEPRECIATION 158,997 TOTAL OPERATING EXPENSES AND TRANSFERS $ 783,589 $ INCREASE (DECREASE) IN FUND BALANCE $ 181,585 $ ENDING FUND BALANCE $ 751,336 $ CITY OF COLLEGE STATION EQUIPMENT REPLACEMENT FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL BUDGET ESTIMATE BUDGET BUDGET BUDGET 579,341 $ 751,336 $ 773,469 $ 773,469 507,277 $ 529,936 $ 547,200 $ 856,420 68.8% 135,051 135,051 139,620 154,610 14.5% 46,435 47,447 48,730 72,610 56.4% 107,486 125,401 101,330 227,240 111.4% 179,012 179,012 204,800 524,430 193.0% 87,651 87,651 87,650 87,650 N/A 37,000 110,000 67,000 87,000 135.1 % 1,099,912 $ 1,214,498 $ 1,216,330' $ 2,009,960 82.7% 1,679,253 $ 1,965,834 $ 1,989,799 $ 2,783,429 310,050 $ 310,050 $ 578,720 $ 861,652 177.9% 109,100 109,100 24,550 37,850 -65.3% 57,100' 57,100 22,100 42,995 -24.7% 96,400 96,400 75,700 186,695 93.7% 86,000 86,000 193,300 463,950 N/A 87,651 0 15,000 15,000 N/A 25,000 0 35,000 35,000 40.0% (500,000) 0 0 0 N/A 500,000 533,715 0 0 , N/A 0 0 0 0 N/A 771,301 $ 1,192,365 $ 944,370 $ 1,643,142 113.0% 328,611 - $ 22,133 $ 271,960 $ 366,818 907,952 $ 773,469 $ 1,045,429 $ 1,140,287 City of College Station 133 ❑ GEN. FUND IM ELEC FUND WATER FUND ❑ W. WATER FUND ® SANIT. FUND ❑ INVEST. EARNINGS I� PHONE SYST. CHARGE 134 1994-1995 Annual Budget EQUIPMENT REPLACEMENT FUND SOURCES OF FUNDS FY 94-95 $2,009,960 4% 4% 4% 8% 43% EQUIPMENT REPLACEMENT FUND USES OF FUNDS FY 94-95 $1,643,142 2% 53% ❑ GEN FUND ELEC. FUND WATER FUND ❑ W. WATER FUND I PHONE SYST. DEBT ® SANIT FUND ® CONTINGENCY 3% 2% Citv of Colleae Station - -- -- -- - 1994-1995 Annual Budget - -- — -- General Fund Vehicle Replacement Estimated Vehicle Replacement Cumulative Department Description Cost Total 1 4251 Fire 1985 Trojan Ambulance $72,500.00 $72,500.00 2 4431-Streets 1984 Pothole Patcher 75,700.00 148,200.00 3 4431-Streets 1979 International Tractor 12,000.00 160,200.00 4 4141-Police 1992 Chevy Caprice 18,675.00 178,875.00 5 4141-Police 1992 Chevy Caprice 18,675.00 197,550.00 6 4141-Police 1992 Chevy Caprice 18,675.00. 216,225.00 7 4141-Police 1992 Chevy Caprice 16,475.00 232,700.00 8 4141-Police 1992 Chevy Caprice 18,760.00 251,460.00 9 5384-Parks 1987 Chevy Dump Truck 20,600.00 272,060.00 10 4431-Streets 1980 Pneum. Roller 35,000.00 307,060.00 11 4431-Streets 1982 Ford Dump Truck 36,700.00 343,760.00 12 4431-Streets 1977 Inter. Dist..Truck 36,000.00 379,760.00 13 4362-Planning 1984 Ford 1/2 Ton PU 12,000.00 391,760.00 14 4431-Streets 1985 Ford Pickup 14,700.00 406,460.00 15 4361-Engin. 1985 Chevy S-10 PU 10,500.00 416,960.00 16 5383-Parks 1984 Ford 340 A Tractor 12,385.00 429,345.00 17 4433-Fleet 1983 Ford Van 15,200.00 444,545.00 18 4141-Police 1983 Chevy Van 25,800.00 470,345.00 19 4141-Police 1981 Chevy Van 16,800.00 487,145.00 20 6016-Pub. Rel. 1985 Chevy S-10 PU 11,250.00 498,395.00 21 6019-Fac. Maint. 1983 Chevy Van 15,325.00 513,720.00 22 4251-Fire 1981 Rescue Unit 65,000.00 578,720.00 23 5383-Parks 1988 Chevy 1/2 Ton PU 18,150.00 596,870.00 City of College Station 135 136 1994-1995 Annual Budget Electric Fund Vehicle Replacement Vehicle Replacement Cumulative Dept]Div. Description Cost Total 10,850.00 2 15191-T. 6023-Meer 11987 $ 1988 Chevy PU Ranger PU I $13,700.00 I 24,550.00 Water Fund Vehicle Replacement 1 5194-Water 11990 Ford 1-Ton PU $22,100.00 $22,100.00 Wastewater Fund Vehicle Replacement 1 5195-W. Water 1980 F800 Dump Truck $38,700.00 $38,700.00 2 5195-W. Water 1979 314 Lawn Tractor 10,000.00 48,700.00 3 5195-W. Water 1981 FMC Sewer Cleaner 27,000.00 75,700.00 4 5195-W. Water 1982 684 Tractor 30,000.00 105,700.00 5 5195-W. Water 1989 Chevy 1-Ton PU 22,100.00 127,800.00 Solid Waste Collection Fund Vehicle Replacement I 1 14471-Comm. 11989 Chevy PU 1 $13,300.00 $13,300.00 City of College Station 1994-1995 Annual Budget CAPITAL PROJECTS PLANNING AND BUDGET - The City of College Station develops and adopts a three year Capital Improvements Project List. The list is updated annually. The list consolidates all anticipated capital needs for which funding authorization exists. The list is divided into several sections depending on the services provided and the funding source. The city operates under the laws of the State of Texas and the City of College Station's Home Rule Charter. The city has legal authority to issue general obligation debt only after a positive vote of the citizens. General Obligation (GO) debt is debt that obligates the city to repay the issue with ad valorem tax revenues. The city uses GO debt for the acquisition and development of parks and recreation facilities, rights -of -way and construction of arterial streets and reconstruction of major arterial streets, and for public buildings such as city offices, libraries, and general use facilities. The city has the authority to issue $4,930,000 from three prior elections. It is anticipated that $2,850,000 will be issued for streets', drainage, and parks' projects before the end of FY 94. No GO debt issuance is expected for FY 95 from existing authorizations. The city has authority and city council policies allow for the use of non-voter authorized debt issuance such as certificates of obligation, contract obligations, and other instruments (generally referred to as CO's). The policy authorized by the city council allows the city to use such instruments for capital items such as the following: • The purchase and replacement of major computer systems and other technology based items that have useful lives of not more than 10 years. • The purchase and replacement of major equipment items such as fire fighting equipment. • The purchase of land and development of land for economic development uses. In FY 94 $3,800,000 of CO's were issued. The issues are for the College Station Business Park, computer enhancements and additions, and park land purchases. The other type of debt that the city will generally use is revenue bonds. Revenue bonds will be issued any time that there is a need for financing of capital construction or acquisition and where the asset will reside in one or more of the city's enterprise funds: the enterprise funds of the city City of College Station 137 currently include electric, water, wastewater, and sanitation. Generally, revenue bonds do not require voter approval. In FY 94 the city issued $16,500,000 for electric and wastewater projects. An additional $6,100,000 is anticipated to be issued in FY 95 for electric, water, and wastewater projects. Capital projects often result in assets that require continuing maintenance and repair. Some also reduce existing maintenance and repair costs. Among the decisions and proposals that accompany capital project recommendations is an analysis of potential ongoing costs. Each department is required to submit a capital project summary form with all of the relevant information. The projects are scrutinized by personnel in the Budget Division and the city's Executive Team made up of the city manager, assistant city managers, executive director, and the city attorney. As has been discussed in other sections of this budget, the city is in need of additional authorization in order to meet future general government capital requirements. The city council has begun the process of planning for a bond election. It is anticipated that a bond election will be held sometime in FY 95 and that any authorization will be available for FY 96. BEGINNING BALANCE ADDITIONAL RESOURCES GENERAL OBLIGATION BONDS CONTRACTUAL OBLIGATIONS INTERGOVERNMENTAL INTEAGOVERNMENTAL CONTRIBUTIONS INVESTMENT EARNINGS OTHER SUBTOTAL ADDITIONAL RESOURCES TOTAL RESOURCES AVAILABLE CAPITAL PROJECTS PUBLIC FACILITIES & ASSETS Fire Station 3 Replacement Phone System 1 Public Safety Computer System 3 Computer Networking 3 AS1400 Enhancements 3 Library Computer i Automated Work Order System 1 Mobile Data System 1 Imaging i ASI400 Repiacment 800 Trunking 1 Renovate City Hall 3 Facility Maintenance Bldg. i Business Park Phase 1 PARKS PROJECTS Sandstone Park 3 Wolf Pen Creek Rest Rooms Thomas Park Improvements Central Park Improvements Oak Park Improvements Eastgate Park Improvements 3 Zone 7 Neighborhood Park 3 LlncoiruWaynelLions Park 138 1994-1995 Annual Budget CAPITAL IMPROVEMENTS PROJECTS GENERAL GOVERNMENT FISCAL 1994-95 THROUGH FISCAL 1995-97 APPROVED PROJECT PROJECT ACTUAL BUDGET ESTIMATED BUDGET PROJECTED PROJECTED NUMBER BUDGET FY 92-93 93-94 FY 93-94 FY 94-95 FY W96 FY 96-97 $6,129,178 $3,698,167 $3,372,258 $7.860,962 $639,962 $328,362 0 2,000,000 2,850,000 0 880,000 0 0 2,002,000 3,800,000 1,300,000 1,535,000 1,482,000 90,841 0 20,000 418,000 1,078,400 0 238,694 630,000 1,178,716 707,000 38,000 0 26,991 0 0 0 0 0 268,942 307,300 221,000 230,000 10,000 10,000 _ 40,000 0 0 0 0 0 665,468 4,939,300 8,069,716 2,655,000 3,541,400 1,492,000 6,794,646 8,637,467 11,441,974 10,515,962 4,181,362 1,820,362 GG9307 $574,300 43,325 30,000 536,500 0 0 0 M19315 .500,000 0 470,000 518,716 0 0 0 GG9304 520,000 54,403 480,000 465,600 0 0 0 GG9305 419,000 95,037 90,000 85,000 130,000 113,000 0 GG9303 150,000 149,578 20,000 696 0 0 0 72,000 0 60,000 0 72,000 0 0 222,000 0 0 0 0 222,000 0 PD9306 752,000 0 0 0 0 0 752,000 400,000 0 0 0 0 200,000 200,000 530,000 0 0 0 0 0 530,000 PD9305 1,300,000 0 242,000 10,000 890,000 400,000 0 600,000 0 0 0 75,000 525,000 0 205,000 0 205,000 0 205,000 0 0 M19212 2,680,000 0 500,000 650,000 2,030,000 0 0 PK9307 250,000 0 20,000 0 250,000 0 0 PK9404 185,000 0 160,000 14,000 171,000 0 0 PK0033 88,000 60,000 58,000 22,000 0 0 0 PK0022 120,000 78,000 0 42,000 0 0 0 PK9203 113,000 19,000 47,000 0' 94,000 0 0 PK9308 60,000 3,000 0 0 57,000 0 0 PK0006 288,000 0 1001000 0 288,000 0 0 PK9403 182,000 0 244,000 122,000 60,000 0 0 City of College Station 1994-1995 Annual Budget CAPITAL IMPROVEMENTS PROJECTS GENERAL GOVERNMENT FISCAL 1994-95 THROUGH FISCAL 1995-97 APPROVED PROJECT PROJECT ACTUAL BUDGET ESTIMATED BUDGET PROJECTED PROJECTED NUMBER BUDGET FY 92-93 93-94 FY 93-94 FY 94-95 FY 95-96 FY 96-97 STREET PROJECTS Oversized Streets ST9301 80,000 0 70,000 0 80,000 0 0 Bartheio CUFDe•Sac (O/S) ST9403 50,000 0 0 0 50,000 0 0 Longmire (O/S) (CM) ST9410 70,000 0 0 0 70,000 0 0 Appomatox Rd. (O(S) (EF) ST9411 28,000 0 0 0 28,000 0 0 Rock Prairie Rd. (O/S) (Devonshire) ST9412 125,000 0 0 0 125,000 0 0 STREET EXTENSIONS Victoria Ave. ST9302 1,036,000 0 769,000 60,000 876.000 100,000 0 Rock Prairie Rd. (West) ST1021 895,000 0 0 0 400,000 0 0 Marion Pugh ST1022 502,000 0 0 0 0 0 0 Various Extensions 0 0 361,000 0 0 0 0 North Forest Parkway ST9404 933,000 0 0 0. 0 0 0 ROADIMPROVEMENTS 2,3 , College Main (Northgate) - ST9202 580,000 0 0 0 580,000 0 0 Barron Rd. ST9305 20,000 0 0 20,000 0 0 0 KrenekTap Rd. ST1023 1,160,000 845,000 171,000 305,500 9,500 0 0 Sebesta Rd. ST1020 1,171,000 113,000 845,000 0 1,058,000 0 0 Andemon/rimber Intersection ST1017 215,000 0 0 20,000 195,000 0 0 Tarrow/Spring Loop Pair ST9405 195,000 0 0 0 195,000 0 0 Texas Ave. Widening ST9408 350,000 0 0 0 0 350,000 0 1,3 Traffic Signalization 740,000 0 405,000 340,000 400,000 0 0 BRIDGES Oversized Bridge DB9301 317,000 0 214,000 0 317,000 0 0 Cypress Meadow Bridge SD9403 115,000 0 0 0 115,000 0 0 Appomatox Bridge SD9404 68,000 0 0 0 68,000 0 0 DRAINAGE IMPROVEMENTS Oversize Drainage Participation D09301 250.000 0 250,000 0 0 0 0 Drainage Projects D09302 54,006 0 170,000 0 49,000 0 0 Bee Creek Channelizatlon SD9405 90,000 0 0 0 95,000 0 0 Windwood Drainage SD9402 6,000 0 0 6,000 0 0 0 Jr. High Drainage SD9503 175,000 0 0 150,000 25,000 0 0 CC Creations Channel SD9401 23,000 0 0 23,000 0 0 0 Drainage Master Plan SD9501 120,000 0 0 0 120,000 0 0 Various Channel 6 Storm Drains SD9502 870,000 0 0 0 0 620,000 250,000 MISCELLANEOUS PROJECTS Various Sidewalks ST 148,500 0 0 0 148,500 0 0 2 Bike Loop ST9409 1,348,000 0 0 0 200,000 1,148,000 0 City of College Station - 139 140 1994-1995 Annual Budget --- - -- CAPITAL IMPROVEMENTS PROJECTS GENERAL GOVERNMENT FISCAL 1994-95 THROUGH FISCAL 1995-97 APPROVED PROJECT PROJECT ACTUAL BUDGET ESTIMATED BUDGET PROJECTED PROJECTED NUMBER BUDGET FY 92-93 93-94 FY 93-94 FY 94-95 FY 95-96 FY 96-97 OTHER 0' 78,000 0 0 0 0 VARIOUS CLOSED PROJECTS 1,761,539 0 0 0 0 0 GENERAL 3 ADMINISTRATIVE ANNUAL 200,506 190,000 190,000 250,000 75,000 36,000 CONTINGENCY ANNUAL 0 250,000 0 100,000 100,000 50,000 TOTAL EXPENDITURES 3,422,388 6,499,000 3,581,012 9,876,000 3,853,000 1,817,000 ENDING BALANCE $3,372,258 - $2,138,467 $7,860,962 $639,962 $328,362 $3,362 PARKS PROJECTS 629,000 200,000 920,000 0 0 STREETS PROJECTS 2,621,000 745,500 4,066,500 450,000 0 DRAINAGE PROJECTS 634,000 179,000. 789,000 620,000 250,000 COMPUTER SYSTEMS 650,000 551,296 202,000 535,000 1,482,000 BUSINESS PARK PROJECT 500,000 650,000 2,030,000 0 0 ALL OTHER PROJECTS & EXPEDDITURES 1,465,000 1,255,216 1,868.500 2,248,000 85,000 1 Projects that are either currently or projected to be funded through either certificates of obligation or contractual obligation Issues. 2 Projects that are projected to be either partially or fully funded through federal or state grants. 3 Projects that are projected to be either fully or partially funded from General Fund —Fund Balance. City of College Station 1994-1995 Annual Budget ELECTRIC SERVICE CAPITAL IMPROVEMENT PROJECTS FISCAL 1994-95 THROUGH FISCAL 1996-97 PROJECT APPROVED PROJECT BUDGET ACTUAL BUDGET ESTIMATED BUDGET PROJECTED PROJECTED NUMBER AMOUNT FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 95.96 FY 96-97 BEGINNING FUND BALANCE: $ 1,690,517 $ 445,696 $ (1,019,938) $ (4,693,438) $ 228,680 $ 194,480 ADDITIONAL RESOURCES: UTILITY REVENUE BONDS $ 959,299 $ 5,600,000 $ 0 $ 12,000,000 $ 6,200,000 $ 5,000,000 EARNINGS ON DEPOSITS 40,296 279,800 (15,500) 111,100 97,800 79,000 EXPENDITURES FROM OPERATIONS 0 1,123,000 750,000 226,000 57,000 0 SUBTOTAL ADDITIONAL RESOURCES $ 999,595 $ 7,002,800 $ 734.500 $ 12,337,100 $ 6,354,800 $ 5,079,000 TOTAL RESOURCES AVAILABLE $ 2,690,112 $ 7,448,496 $ (285,438) $ 7,643,662 $ 6,583,480 $ 5,273,480 CAPITAL PROJECTS: SCHEDULED SYSTEM IMPROVEMENTS $ 3,290,000 $ 0 $ 0 $ 0 $ 500,006 $ 1,570,000 $ 450,000 SCHEDULED THOR. URD CONV. 6,550,000 0 0 0 1,200,000 1,500,000 1.400,000 80OMHZ RADIO SYSTEM NEW 700,000 0 0 40,000 40,000 620,000 0 BUSINESS PARK ELEC SERVICE ED 1003 3,000,000 2,703 725,000 0 1,495,000 0 750,000 GEORGE BUSH LIBRARY NEW 1,797,000 0 200,000 0 0 0 0 POWER PARTICIPATION STUDY ET 9301 50,000 0 50,000 50,000 0 0 0 STBY. POWER GENERATION NEW 1,550,000 0 50,000 0 0 0 0 NORTHGATE NEW 300,000 0 0 0 0 0 300,000 CUSTOMER INFORMATION SYSTEM (1) UB 9301 583,000 20,000 470,000 280,000 226,000 57,000 0 CIS BUILDING NEW 2,000,000 0 0 0 1,500,000 500,000 0 NEW SERVICES 6 SYSTEM EXTENSIONS ED 1000 ANNUAL 664.350 900,000 900,000 450,000 475,000 500,000 TEXAS AVE WIDENING ED 1002 1,875,000 1,967 1,650,000 1,650,000 0 0 0 GREENS PRAIRIE SUBSTATION ET 1000 2,600,000 1,525,471 20,000 0 0 0 0 ADDITIONS AND MODIFICATIONS ET 1005 ANNUAL 104,332 470,000 470,000 350,000 360,000 250,000 THOR. UNDERGROUND CONV. ED 9410 ANNUAL 405,711 1,330,000 350,000 800,000 500,000 600,000 RES. STREET LIGHTING ED 1004 ANNUAL 22,554 100,000 50,000 120,000 140,000 160,000 THOR. STREET LIGHTING ED 1005 ANNUAL 85,504 250,000 100,000 360,000 350,000 260,000 TRANSMISSION LINE UPGRADING ET 9302 ANNUAL 0 100,000 100,000 0 0 250,000 AUTOMATED MAPPING ED 9380 ANNUAL 0 450,000 225,000 0 0 0 SCADA ENHANCEMENTS EP 1001 ANNUAL 3,413 33,000 33,000 25,000 25,000 25,000 LOAD MANAGEMENT EN 0004 ANNUAL 3,920 45,000 45,000 45,000 45,000 40,000 USC IMPROVEMENTS EP 1000 ANNUAL 5,000 75,000 75,000 50,000 50,000 50,000 PCB TESTING 390,000 0 120,000 0 0 0 0 COMMUNICATIONS ADDITIONS EP 9201 700,000 66,563 210,000 0 0 0 0 CLOSED PROJECTS 739,279 0 0 0 0 0 GENERAL rE ADMINISTRATIVE ANNUAL 59,283 40,000 40,000 153,982 107,000 106,000 CONTINGENCY ANNUAL 0 200,000 0 100,000 100,000 100,000 TOTAL EXPENDITURES $ 3,710,050 $ 7,488,000 $ 4,408,000 $ 7,414,982 $ 6,389,000 $ 5,241,000 ENDING BALANCE $ (1,019,938) $ (39,504) $ (4,693,438) $ 228,680 $ 194,480 $ 32,480 City of college station 1 Expenditures from operations 141 BEGINNING FUND BALANCE: ADDITIONAL RESOURCES: UTILITY REVENUE BONDS EARNINGS ON DEPOSITS TRANSFERS FROM OPERATIONS SUBTOTAL ADDITIONAL RESOURCES TOTAL RESOURCES AVAILABLE CAPITAL PROJECTS: OVERSIZED LINES LINE EXTENSIONS GRAHAM RD. EXTENSION SEBESTA RD, W FRONTAGE LINE GEORGE BUSH LIBRARY LINE WELLS, TOWERS, PUMPS, AND STORAGE ELEVATED TANK IMPROVEMENT WATER WELL /5 3 LINE t1 HIGH SERVICE PUMP COOLING TOWER 03 rf PUMP CONTINUED AUTOMATION SCADA-WATER PRODUCTION SYSTEM REHABILITATIOWREPLACEMENTS DISTRIBUTION SYSTEM UTIL. INFRA. MASTER PLAN CLOSED PROJECTS GENERAL & ADMIN CHARGES CONTINGENCY TOTAL EXPENDITURES ENDING BALANCE 142 1994-1995 Annual Budget WATER SERVIt. t CAPITAL IMPROVEMENTS PROJECTS FISCAL 1994.95 THROUGH FISCAL 1996-97 PROJECT APPROVED PROJECT BUDGET ACTUAL BUDGET ESTIMATED BUDGET PROJECTED PROJECTED NUMBER AMOUNT FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 95-96 FY 96-97 $ 1,918,270 $ 1,380,922 $ 1,160,052 $ 679,352 $ 2,146 $ (6,654) $ 0 $ 0 $ 0 $ 600,000 $ 1,000,000 $ 1,800,000 78,935 89,800 47,700 62,600 41,200 73,800 0 0 0 0 0 0 $ 78,935 $ 89,800 $ 47,700 $ 652,600 $ 1,041,200 $ 1,873,800 $ 1,997,205 $ 1,470,722 $ 1,207,752 $ 1,331,952. $ 1,043,346 $ 1,867,146 WT 9301 $ ANNUAL $ 57,521 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 WT 9201 156,000 8,973 131,000 0 0 0 0 WT 1001 450,000 5,998 425,000 80,000 355,350 0 0 NEW 500000 0 0 U 75,000 425,000 0 WT 1006 50,000 0 50,000 0 0 0 0 WT 1017 1,100,000 0 125,000 0 125,000 0 975,000 WT 1018 415,000 0 100,000 0 100,000 0 315,000 WT 1019 1,100,000 0 0 0 0 0 145,000 WT 1016 309,000 197,730 75,000 75,000 25,000 25,000 25,000 0 0 0 0 WT 9303 ANNUAL 20,064 250,000 250,000 500,000 500,000 250,000 WT 9407 75,000 0 0 35,000 40,000 0 0 485,059 0 0 0 0 0 ANNUAL 61,808 38,400 38,400 24,456 20,000 35,000 ANNUAL 0 65,000 0 35,000 30,000 30,000 $ 837,153 $ 1,309,400 $ 528,400 $ 1,329,806 $ 1,050,000 $ 1,825,000 $ 1,160,052 $ 161,322 $ 679,352 $ 2,146 $ (6,654) $ 42,146 City of College Station 1994-1995 Annual Budget BEGINNING FUND BALANCE: ADDITIONAL RESOURCES: UTILITY REVENUE BONDS EARNINGS ON DEPOSITS TRANSFERS FROM OPERATIONS SUBTOTAL ADDITIONAL RESOURCES TOTAL RESOURCES AVAILABLE CAPITAL PROJECTS: OVERSIZED LINES LINE EXTENSIONS GRAHAM ROAD EXTENSION GEORGE BUSH LIBRARY LINE INTERCEPTERS GREENS PRAIRIE INTER. LINE REHABS COLLECTION REHAB PLANT AND SYSTEM CONTROLS CARTER CREEK WWTP IMPROVEMENTS LICK CREEK WWTP IMPROVEMENTS SCADA UTIL. IFRA. MASTER PLAN CLOSED PROJECTS GENERAL 6 ADMIN CHARGES CONTINGENCY TOTAL EXPENDITURES ENDING BALANCE WASTEWATER SERVICE CAPITAL IMPROVEMENTS PROJECTS FISCAL 1994-95 THROUGH FISCAL 1996-97 PROJECT APPROVED PROJECT BUDGET ACTUAL BUDGET ESTIMATED BUDGET PROJECTED PROJECTED NUMBER AMOUNT FY92-93 FY 93.94 FY 93-94 FY 94-95 FY 95-96 FY 96-97 $ 53,766 $ 2,150,307 $ 2,713,239 $ 1,445,077 $ 2,922,777 $ 628,677 $ 3,608,794 $ 2,750,000 $ 0 $ 10,000,000 $ 1,300,000 $ 3,300,000 171,000 144,800 126,700 534,500 197,200 183,500 0 0 0 0 0 0 $ 3,779,794 $ 2,894,800 $ 126,700 $ 10,534,500 $ 1,497,200 $ 3,483,500 $ 3,833,560 $ 5,045,107 $ 2,839,939 $ 11,979,577 $ 4,419,977 $ 4,112,177 SS 9301 $ ANNUAL $ 26,653 $ 30,000 $ 30,000 $ SS 9303 410,000 0 0 0 SS 1014 300,000 32,237 268,000 242,862 NEW 500,000 0 0 0 NEW 1,000,000 0 750,000 0 SS 9304 ANNUAL 0 500,000 500,000 SP 9401 9,200,000 399 3,000,000 382,000 NEW 4,000,000 0 0 0 SS 1011 ANNUAL 200,669 100,000 100,000 SS 9407 100,000 0 35,000 35,000 740,110 0 0 ANNUAL 120,253 90,000 90,000 ANNUAL 0 150,000 15,000 $ 1,120,321 $ 4,923,000 $ 1,394,862 $ $ 2,713,239 $ 122,107 $ 1,445,077 $ City of College Station 143 30,000 $ 30,000 $ 0 0 0 0 75,000 425,000 750,000 250,000 500,000 500,000 7,231,500 1,586,300 0 750,000 100,000 100,000. 40,000 0 0 0 180,300 75,000 150,000 75,000 9,056,800 $ 3,791,300 $ 2,922,777 $ 628,677 $ 30,000 100,000 0 0 0 500,000 0 2,500,000 100,000 0 0 75,000 75,000 3,380,000 -732,177 144 1994-1995 Annual Budget We're Committed U I W AP40901� To Excellence City of College Station 1994-1995 Annual Budget The City's basic debt management policies are explained in the Financial Policy Statements, included in the appendix to this document. The City is continuing to review its debt management policies and to address the particular concerns and needs of the citizens. Basically, the city issues debt only to meet capital needs. Current policy is to maintain at least 15% of annual appropriated expenditures for debt service and any associated fees as the Debt Service Fund balance at fiscal year end. The fund is in compliance with that policy. The most recent debt issues of the City of College Station have earned ratings from Moody's and Standard & Poor's: DEBT SERVICE FUND Bond TVDe Standard & Poor's Moody's General Obligation A+ A-1 Utility Revenue Bonds A+ A-1" The Utility Revenue Bonds Series 1990 were insured subsequent to being independently rated and currently have ratings of AAA and Aaa, respectively. Revenues in the Debt Service Fund are anticipated to increase in FY 95 by 12.5%, reflecting the increased taxable base in College Station. The ad valorem tax rate will remain 28.25 cents/$100 valuation for FY95. Additional Contract Obligations of $1.3 million are anticipated to be sold in FY 95. City of College Station 145 This section contains a schedule of requirements and a summary of requirements for all General Obligation bonds and Contract Obligation bonds. The detail information for each individual General Obligation bond and Contract Obligation bond is found in Appendix K. In addition, the schedule of requirements and the individual detail information for all Utility Revenue bonds are also found in Appendix K. 146 1994-1995 Annual Budget CITY OF COLLEGE STATION DEBT SERVICE FUND FUND SUMMARY FY 1993-94 FY 1994-95 FY 1994-95 % CHANGE FY 1992-93 FY 1993-94 YEAR-END BASE APPROVED FROM ORIGINAL ACTUAL BUDGET ESTIMATE BUDGET BUDGET BUDGET BEGINNING BALANCE $ 830,953 $ 856,377 $ 871,871 $ 1,233,135 $ 1,233,135 REVENUES AD VALOREM TAXES ETC $ 3,351,369 $ 3,521,275 $ 3,521,275 $ 4,103,000 $ 4,103,000 16.5% INVESTMENT EARNINGS 131,674 115,000 77,308 100,000 100,000 -13.0% OTHER 66,780 0 0 0 0 N/A TRANSFERS 0 99.,514 99,514 0 0 -100.0% TOTAL REVENUES $ 3.549.823 $ 3,735,789 $ 3,698,097 $ 4,203,000 $ 4,203,000 12.5% TOTAL FUNDS AVAILABLE $ 4,380.776 $ 4,592,166 $ 4,569,968 $ 5,436,135 $ 5,436,135 EXPENDITURES AND TRANSFERS GEN. OBLIGATION BONDS $ 3,478,390 $ 3,380,896 $ 3,220,411 $ 3,725,931 $ 3,725,931 10.2% CERTIFICATES OF OBLIGATION 23,533 198,222 101,422 130,365 130,365 -34.2% AGENTS FEES 6,982 15,000 15,000 20,000 20,000 33.3% ADJUSTMENTS TO GAAP 0 0 0 0 0 TOTAL OPERATING EXPENSES AND TRANSFERS $ 3,508,905 $ 3,594,118 $ 3,336,833 $ 3,876,296 $ 3,876,296 INCREASE (DECREASE) IN FUND BALANCE $ 40,918 $ 141,671 $ 361,264 $ 326,704 $ 326,704 ENDING FUND BALANCE $ 871,871 $ 998,048 $ 1,233,135 $ 1,559,839 $ 1,559,839 City of College Station 7.9% 1994-1995 Annual Budget ❑ PROP. TAX 0 INVEST. EARNINGS DEBT SERVICE FUND -SOURCES OF FUNDS FY 1994-95 $4,203,000 W% DEBT SERVICE -USES OF FUNDS FY 1994-95 $3,876,296 3% 1% ............... ....................... ........... ........... ...... ............... 96% City of College Station 147 0 G.O. BONDS 0 CERTIF.OF OBLIGATION 0 MISCELLANEOUS 148 1994-1995 Annual Budget DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation Band ALL SERIES TOTAL DUE PRINCIPAL PRINCIPAL INTEREST EACH AMOUNT FISCAL YEAR AMOUNT AMOUNT FISCAL YEAR OUTSTANDING $24,675,000 1994-1995 $2,635,000 $1,526,009 $4,161,009 $22,040,000 1995-1996 3,845,000 1,311,258 5,156,258 18,195,000 1996-1997 2,500,000 1,109,766 3,609,766 15,695,000 1997-1998 2,205,000 957,789 3,162,789 13,490,000 1998-1999 2,005,000 1,008,584 3,013,584 11,485,000 1999-2000 1,710,000 689,278 2,399,278 9,775,000 2000-2001 1,220,000 590,761 1,810,761 8,555,000 2001-2002 1,215,600 509,621 1,724,621 7,340,000 2002-2003 1,210,000 428,053 1,638,053 6,130,000 2003-2004 1,205,000 346,069 1,551,069 4,925,000 2004-2005 725,000 282,119 1,007,119 4,200,000 2005-2006 500,000 243,557 743,557 3,700,000 2006-2007 525,000 211,281 736,281 3,175,000 2007-2008 525,000 177,969 702,969 2,650,000 2008-2009 525,000 144,844 669,844 2,125,000 2009-2010 525,000 112,344 637,344 1,600,000 2010-2011 525,000 80,781 605,781 1,075,000 2011-2012 525,000 49,844 574,844 550,000 -- City of College Station 1994-1995 Annual Budget DEBT SERVICE SUMMARY OF REQUIREMENTS GENERAL OBLIGATION BONDS 1994-1995 GENERAL UTILITY HOTEL/MOTEL FUND FUND FUND ISSUE ASSOCIATED ASSOCIATED ASSOCIATED- TOTAL 1976 G.O. BONDS PRINCIPAL 78,000 222,000 300,000 1978-1 G.O. BONDS PRINCIPAL 31,500 143,500 175,000 1978-11 G.O. BONDS PRINCIPAL 150,000 150,000 1984 G.O. BONDS PRINCIPAL 450,000 450,000 1987 G.O. REFUNDING BONDS PRINCIPAL 593,774 10,614 5,612 610,000 1988 G.O. REFUNDING BONDS PRINCIPAL 125,000 125,000 1989 G.O. BONDS PRINCIPAL 200,000 200,OO6 1991 G.O. BONDS PRINCIPAL 225,000 225,000 1994 G.O. BONDS PRINCIPAL (EST) 400,000 400,000 TOTAL BONDS PRINCIPAL $2,253,274 $376,114 $5,612 $2,635,000 1976 G.O. BONDS INTEREST 8,385 23,865 32,250 1978-1 G.O. BONDS INTEREST 5,738 26,139 31,877 1978-11 G.O. BONDS INTEREST 39,335 39,335 1984 G.O. BONDS INTEREST 21,716 21,716 1987 G.O. REFUNDING BONDS INTEREST 501,247 8,960 4,737 514,944 1988 G.O. REFUNDING BONDS INTEREST 91,750 91,750 1989 G.O. BONDS INTEREST 155,875 155,875 1991 G.O. BONDS INTEREST 260,138 260,138 1994 G.O. BONDS INTEREST (EST) 378,125 378,125 TOTAL BONDS INTEREST $1,462,308 $58,964 $4,737 $1,526,009 TOTAL BONDS $3,715,582 $435,078 $10,349 $4,161,009 City of College Station 149 150 1994-1995 Annual Budget DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation ALL SERIES TOTAL DUE PRINCIPAL PRINCIPAL INTEREST EACH AMOUNT FISCAL YEAR AMOUNT AMOUNT FISCAL YEAR OUTSTANDING 1994-1995 106,200.00 66,085.00 172,285.00 1,724,800.00 1995-1996 236,200.00 89,593.50 325,793.50 1,488,600.00 . 1996-1997 236,200.00 75,844.50 312,044.50 1,252,400.00 1997-1998 236,200.00 61,675.50 297,875.50 1,016,200.00 1998-1999 236,200.00 44,362.50 280,562.50 780,000.00 1999-2000 130,000.00 37,537.50 167,537.50 650,000.00 2000-2001 130,000.00 30,712.50 160,712.50 520,000.00 2001-2002 130,000.00 23,887.50 153,887.50 390,000.00 2002-2003 130,000.00 17,062.50 147,062.50 260,000.00 2003-2004 130,000.00 10,237.00 140,237.00 130,000.00 2004-2005 130,000.00 3,412.00 133,412.00 0.00 City of College Station 1994-1995 Annual Budget ISSUE CERTIFICATE OF OBLIGATION #8 CERTIFICATE OF OBLIGATION #11 TOTAL PRINCIPAL CERTIFICATE OF OBLIGATION #8 CERTIFICATE OF OBLIGATION #11 CERTIFICATE OF OBLIGATION 1995 TOTALINTEREST TOTAL DEBT SERVICE SUMMARY OF REQUIREMENTS CERTIFICATES OF OBLIGATION 1994-1995 GENERAL UTILITY FUND FUND ASSOCIATED ASSOCIATED 80,000 $80,000 16,240 34,125 $50,365 $130,365 City of College Station 151 26,200 $26,200 15,720 $15,720 $41,920 TOTAL 26,200 80,000 $106,200 15,720 16,240 34,125 $66,085 $172,285 152 1994-1995 Annual Budget We're Committed To Excellence City of College Station 1994-1995 Annual Budget The Financial Forecast is a means of identifying the effect of current major service level decisions on the long range fiscal health of the City. The forecast estimates both expenditures and revenues based on current policies and anticipates adjustments based on trends. Each of the city departments is requested to provide relevant information regarding current policies and capital projects that will affect its costs. The Budget and Evaluation Division reviews economic indicators and historical trend analysis in addition to the departments' submissions to provide a reasonably accurate picture of the financial state of the city over the four year forecast period. FINANCIAL FORECAST Increased costs or revenues that require council action other than what is anticipated in current policy are not included in this forecast. The forecast does not include changes that may be associated with continuation of current policies of the city council. Examples of existing policies that tend to affect costs are the city's pay plan, fleet replacement, facility maintenance and renewal, and computer replacement policies that have been approved by the city council. The forecast is organized by fund. Each fund summary includes forecast assumptions and the following: three City of College Station 153 years of historical data, the FY 94 year- end estimate, the FY 95 approved budget, and projections for FY 96 through FY 99. This forecast is a projection of what revenues and expenditures are likely to be over the next four years. The assumptions used in the forecast affect the fiscal outcome for each fund. Economic conditions within the county and the local area affect the resources that are required and available. Changes in priorities and therefore assumptions could change the results. The forecast is meant to be used as a snapshot look at the effects of current policies on resources. 154 1994-1995 Annual Budget GENERAL FUND FINANCIAL FORECAST The General Fund Financial Forecast provides a view of the financial results anticipated over the next four years. One use of this forecast is to anticipate the effect of the ad valorem tax rate necessary to support General Government activities due to existing policies. Revenues Ad valorem tax revenues are expected to increase throughout the forecast period. The ad valorem values are projected to increase $80 million in FY 96, $50 million in FY 97, and $30 million in FY 98 and FY 99 due primarily to growth in new housing construction and commercial and economic development. The General Fund portion of the ad valorem lax rate ($0.1625/$100 valuation) is not projected to increase due the increase in ad valorem values. Revenues from return on investment from the enterprise funds (electric, water, and wastewater) are projected to increase between 2.2% and 7.8%, annually due primarily to increased revenues in the Electric Fund. Sales tax revenues are projected to grow at 7% each year of the forecast based on strong retail growth and increases in household income and consumer spending. Exoenditures The overall basic trends are based on recent annual changes. When a department identified a cost increase, decrease, or revenue due to legal requirements or council requirements, those changes were included. Trend analysis of personnel costs (include salaries, merit increases, and benefit changes) yielded an average increase of 6% (4% for merit and 2% for growth). Other operating costs are projected to increase at an annual rate of approximately 4%. The policy of commitment of resources for capital maintenance and replacement in order to maintain the city's infrastructure is continued as resources have been added to the Management Services Department budget. These funds will be used to fund a number of items outlined and recognized during the budget process. Public agency funding is projected to increase at a rate of 3%, annually. Contingency funds are also projected to increase at 3% on an annual basis so as to maintain an amount of authorization necessary to meet unanticipated requirements. Projected budgetary savings is projected to remain at its current rate of 3.5% of departmental expenditures throughout the forecast. In addition, one-time costs for capital projects of approximately $407,000 (this amount will come from General Fund - fund balance rather than from debt issuance for FY 95) have been removed from future years of the forecast. Also, all costs relating to capital items have been removed from future years of the forecast. The policy assumption that the General Fund will pay for an increasing amount of the cost -of -service received from other funds until full allocated costs are recovered is continued with a projected increase of $1501-000 in FY 96 to complete a total annual allocation of $525,000. In addition, authorization of approximately $134,000 for. Economic Development Incentives was added for each year of the forecast. City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION GENERAL FUND PROFORMA (VS x 1,000) FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET BEGINNING BALANCE $3,165 $2,711 $2,761 $3,941 $4,490 $3,728 $4,057 $4,270 $4,409 TOTAL REVENUES 413.727 $14,858 $17,210 $18.370 $19.692 $20,939 $21,910 $2204 $24,048 TOTAL EXPENSES 14,132 14,806 16,030 17,821 20,454 20,610 21,697 22,845 24,059 INCREASE (DECREASE) IN FUND BALANCE ($4b5) $50 $1,180 $549 ($762) $329 $213 $139 ($11) ENDING FUND BALANCE $2,710 $2,761 $3,941 $4,490 $3,728 $4,057 $4,270 $4,409 $4,399 2 5 X 1 1 0 1 0 0 GENERAL FUND TOTAL REVENUES VS. TOTAL EXPENDITURES FY91 FY92 FY93 FY94 FY95 FY96 (® REVENUES O EXPENDITURES City of College Station 155 FY97 FY98 FY99 156 1994-1995 Annual Budget COMBINED UTILITY FUNDS FINANCIAL FORECAST The Combined Utility funds include the Electric, Water, and Wastewater Funds (beginning in F`( 95 the activities of the Utility Billing Fund will be reported within the Electric Fund). The forecast for these types of funds is important because the city is continuing its efforts to place these funds on a cost -of -service basis. Electric Fund Revenues for the Electric Fund are driven by a rate increase of 5% in FY 96 and 2% in FY 98_ These increases are necessitated by normal customer growth and consumption. Expenditures within the fund are anticipated to grow at an average of 7.4%e based on normal growth and an increase in the cost of purchased power. Water Fund There is a rate increase in FY 96 of 5% due to normal growth and the effort to bring revenues more in line with expenses. Water Fund expenses are expected to increase by an average of 4.2% for the forecast:. Wastewater Fund The Wastewater Fund will have rate increases of 10% in FY 95 and FY 96, 6% in FY 97, and 5% in FY 98. The rate increase for FY 95 is in connection with a three year plan reviewed by the city council during FY 93 budget discussions. Subsequent rate increases are due to efforts to place this fund on a cost -of - service basis. Expenditures within this fund are projected to increase an average of 4.2% based on normal growth. City of College Station 1994-1995 Annual Budget TOTAL REVENUES TOTAL EXPENSES INCREASE (DECREASE) IN RETAINED EARNINGS CITY OF COLLEGE STATION ELECTRIC FUND PROFORMA x 1,000) FY.1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET $ 28,637 $ 28,642 $ 29,907 $ 33,482 $ 35,389 $ 39,645 $ 42,277 $ 45,581 $ 48,141 27,597 27.077 27,984 29.889 34,962 38,009 40,839 43,563 46,253 $ 1,041 $ 1,565 $ 1,923 $ 3,593 $ 427 $ 1,637 $ 1,438 $ 2.017 $ 1,888 ELECTRIC FUND TOTAL REVENUES VS. TOTAL EXPENSES 50,000" 45,000 40.000 -- - — — K: X 30,000 -�/ s f s 25,000 i 0 20.000 15.000 10,000 0 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 0 REVENUES EXPENSES City of College Station 157 TOTAL REVENUES TOTAL EXPENSES INCREASE(DECREASE)IN RETAINED EARNINGS 158 1994-1995 Annual Budget CITY OF COLLEGE STATION WATER FUND PROFORMA ($'s z 1,000) FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1996-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET $ 5,014 $ 5,285 $ 5,861 $ 6,063 $ 6,161 $ 6,293 $ 6,379 $ 6,467 $ 6,556 5,649 6,039 5,495 5,464 5,38E 5,773 5,914 6,108 6,282 $ (634) E (754) $ 366 $ 599 $ 773 $ 520 $ 465 $ 359 $ 273 WATER FUND TOTAL REVENUES VS. TOTAL EXPENSES I 7,000 C � 6.000 4,000- a 3, 000 '11� D- 0 _ p 2.000�w 1,000=-/ - 0-i FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 I❑ REVENUES ® EXPENSES City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION WASTEWATER FUND PROFORMA ($'a x 1,000) FY 1993-94 FY 1994-95 FY 1995-95 FY 1996-97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET TOTAL REVENUES ; 4,303 $ 4.393 $ 4.831 $ 5,433 $ 5,844 $ 6,505 $ 6,929 $ 7,320 $ 7,380 TOTAL EXPENSES 3,B69 4,481 4,464 4,730 5,504 5,580 5,792 6,179 6,418 I INCREASE (DECREASE) IN RETAINED EARNINGS $ 433. $ (88) $ 366 $ 702 $ 340 $ 924 $ 1,137 $ 1,141 $ 962 8,000--, 7,000 ' $ 6.000 X 5.000- 1 4.000- U3.000 'Pi 0 2000 f 1-000 0� FY91 WASTEWATER FUND TOTAL REVENUES VS. TOTAL EXPENSES FY92 FY93 FY94 FY95 FY96 0 REVENUES 0 EXPENSES City of College Station 159' FY97 F:! FY98 The Solid Waste Collection Fund records the revenues and expenses for collections and disposal from residential and commercial customers. The division provides for the collection and disposal of residential and commercial solid waste in accordance with the Texas Natural Resource Conservation Commission. Revenues for the fund are projected to increase for FY 95 and FY 96 by $0.70lmonth per residential unit. For FY 95 160 1994-1995 Annual Budget SOLID WASTE COLLECTION FUND FINANCIAL FORECAST this increase is in conjunction with the Clean Green Program in which yard waste is diverted from the landfill thereby reducing the amount of solid waste that is deposited in the landfill. For FY 96 this increase is to pay for additional operating expenses. In FY 97 and FY 98, there is a commercial rate of increase of 15% and a residential customer rate increase of 10%, respectively. Expenditures are projected to increase due to inflation and normal operating costs. Residential service is expected to increase due to the addition of a brush crew and equipment in FY 96. Commercial rates are anticipated to increase due to the conversion to a front-end load system from a rear -end load system and normal operational cost increases. City of College Station 1994-1995 Annual Budget TOTAL REVENUES TOTAL EXPENSES INCREASE (DECREASE) IN RETAINED EARNINGS CITY OF COLLEGE STATION SOLID WASTE COLLECTION FUND PROFORMA ($'s X 1,000) FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET $ 2,003 $ 1,962 $ 2,712 $ 3,126 $ 3,488 $ 3,583 $ 3.858 $ 4,115 $ 4,196 1,730 2,496 2,700 2,893 3,442 3,653 3,820 3,967 4,113 $ 273 $ (534) $ 13 $ 233 $ 46 $ (70) $ 39 $ 147 $ 82 SOLID WASTE COLLECTION FUND TOTAL REVENUES VS. TOTAL EXPENSES 4, 500 -' 4,000 " 3.500 $ 3,000 X 2,500 ,rR 2,000" s 0 0 1,500� 1,000 ; a..nH o FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 [,REVENUES 0 EXPENSES -- �- - City of College Station -- 161 162 1994-1995 Annual Budget HOTEL/MOTEL FUND FINANCIAL FORECAST The Hotel/Motel Fund revenues from taxes Operations, and outside agencies are all are projected to increase by 2.5% in FY 96 projected to grow at 5%. Parks Programs and then by 4% for the rest of the forecast. and Events expenditures are projected to Rental revenues are projected to increase remain constant throughout the forecast, between 2.9% and 7.5% for the forecast. while one-time expenditures such as capital items associated with the Wolf Pen Creek Expenditures in the HoteVMotel Fund are Ampith eater have been removed from projected to increase due to normal growth. subsequent years of the forecast. Expenditures associated with the Conference Center, Wolf Pen Creek City of College Station BEGINNING BALANCE TOTAL REVENUES TOTAL EXPENSES INCREASE (DECREASE) IN RETAINED EARNINGS ENDING FUND BALANCE. 1994-1995 Annual Budget CITY OF COLLEGE STATION HOTEUMOTEL FUND PROFORMA ($'s x 1,000) FY 1993.94 FY 1994795 FY 1995-96 FY 19W97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED. PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET $ 419 $ 557 $ 640 $ 663 $ 518 $ 442 $ 523 $ 609 $ 697 $ 1,102 $ 1,247 $ 1,241 $ 1.239 $ 1,289 $ 1,309 $ 1,365 $ 1,422 $ 1,485 965 1,164 1,219 1,384 1,364 1,228 1,280 1,334 1,391 $ 137 $ 83 $ 23 $ (145) $ (76) $ 81 $ 86 $ 88 $ 94 $ 557 $ 640 $ 663 $ 518 $ 442 $ 523 $ 609 $ 697 $ 790 1,600-� 1,400 � X 1,000- 1 0� 0 0 400i 200 FY91 HOTEL/MOTEL FUND TOTAL REVENUES VS. TOTAL EXPENSES FY92 FY93 FY94 FY95 FY96 © REVENUES N EXPENSES City of College Station 163 FY97 FY98 FY99 164 - - - 1994-1995 Annual Budget INSURANCE FUNDS FINANCIAL FORECAST The Insurance Funds include the Employee Benefits Fund, the Property and Casualty Fund, the Unemployment Compensation Fund, and the Workers' Compensation Fund. The financial forecast for these funds was based on historical trends and the different financial needs of each of the funds. The Employee Benefits Fund is expected to see an increase in revenues coming from increases in City contributions per employee and dependent contributions from employees with dependent coverage. The City contribution is projected to increase by $10 per month for FY 95 through FY 97, and by $15 per month for FY 98 through FY 99. Dependent coverage for those employees with dependents is also projected to increase. For FY 95 through FY 97 this rate will increase $5 per month, and for FY 98 and FY 99 this rate will increase to $7.50 per month. Premiums associated with insurance (Life, Accidental Death and Dismemberment, and Long Term Disability) that are charged to the individual departments are projected to increase 61/6 each year of the forecast. These increases are necessitated by increasing medical costs associated with claims and insurance premiums. Expenses in the Employee Benefits Fund are projected to increase throughout the forecast in the areas of claims and premiums. Due to a trend in increasing medical costs, the costs associated with medical claims are projected to increase by 10%, while premium costs are projected to rise by 6%. Both of these increases are projected to occur in each year of the forecast. Fngynty and Casually Fund The Property and Casualty Fund revenues are not projected to increase until FY 1998 when there is an increase of 5%. This increase will come from charges made to the departments for insurance premiums. Expenditures in the fund are also projected to increase. Claims are projected to increase by 10% throughout the forecast. Premiums paid for insurance and General and Administrative Transfers are expected to increase by 5% for each year of the forecast. City safety programs should keep these costs from increasing further. UnemQlovment Compensation Fund Revenues in the Unemployment Compensation Fund are projected to increase 2.5% each year of the forecast. This yearly increase is due to normal personnel additions and salary changes. Expenditures are projected to increase 10% each year of the forecast due to normal turnover. Workers' Comoensation Fund The Workers' Compensation Fund revenues are projected to increase 6% each year of the forecast due to salary increases and personnel additions. This increased revenue will take the form of charges to the individual departments for insurance premiums. In additon, beginning in FY 97 an additional 5% rate increase is projected each year to move the rate back to full cost recovery over 5 years. Claims are expected to increase 10% in FY 96 and then 5% for the rest of the forecast. Safety and training programs administered by the City (safety awareness program, safety training, and light duty program) are showing results and should contain costs from rising beyond forecast projections. City of College Station 1994-1995 Annual Budget CITY OF COLLEGE STATION EMPLOYEE BENEFITS PROFORMA We x 1,000) FY 1993-94 FY 1994-96 FY 1996-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET BEGINNING BALANCE $ (85) $ (131) $ (88) $ (56) $ 31 $ 139 $ 212 $ 244 $ 303 TOTAL REVENUES $ 1,199 $ 1,500 $ 1,629 $ 1,917 $ 2,096 $ 2,241 $ 2,395 $ 2,640 $ 2,823 TOTAL EXPENSES 1,245 1,458 1,597 1,830 1,988 2,168 2,364 2,581 2,816 INCREASE (DECREASE) IN FUND BALANCE $ �45) $ 42 $ 32 $ 87 $ 108 $ 73 $ 31 $ 60 $ 7 ENDING FUND BALANCE $ (131) $ (88) $ (56) $ 31 $ 139 $ 212 $ 244 $ 303 $ 311 S Z X 0 0 1, 0 EMPLOYEE BENEFITS FUND TOTAL REVENUES VS. TOTAL EXPENSES FY91 FY92 FY93 FY94 FY95 FY96 ® REVENUES EXPENSES City oT coiiege Station 165 FY97 FY98 FY99 BEGINNING BALANCE TOTAL REVENUES TOTAL EXPENSES INCREASE (DECREASE) IN FUND BALANCE ENDING FUND BALANCE S X 1 0 0 0 166 1994-1995 Annual Budget CITY OF COLLEGE STATION PROPERTY AND CASUALTY FUND PROFORMA ($'s I 1,000) FY 1993-94 FY 1294-95 FY 1996-96 FY 1996-97 FY 1➢97-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET $ (15) $ (43) $ 170) $ 5 $ 51 ; 115 ; 154 $ 168 $ 183 $ 372 $ 378 S 441 $ 430 $ 478 ; 473 $ 475 $ 499 $ 500 400 404 370 383 414 434 460 485 514 $ (28) S (26) $ 75 $ 47 $ 64 $ 39 $ 15 $ 14 $ (14) $ (43) $ (70) $ 5 $ 51 $ 115 $ 154 $ 168 $ 183 $ 168 PROPERTY & CASUALTY FUND TOTAL REVENUES VS. TOTAL EXPENSES FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 13 REVENUES H EXPENSES City of College Station BEGINNING BALANCE TOTAL REVENUES TOTAL EXPENSES INCREASE (DECREASE) IN FUND BALANCE ENDING FUND BALANCE S X 1 0 0 0 1994-1995 Annual Budget CITY OF COLLEGE STATION UNEMPLOYMENT COMPENSATION FUND PROFORMA ($'s x 1,000) FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET $ 0 $ 53 $ 116 $ 145 $ 171 $ 178 $ 182 $ 184 $ 184 $ 73 $ 79 $ 62 $ 51 $ 32 $ 32 $ 32 $ 33 $ 34 20 16 32 26 25 28 30 33 37 $ 53 $ 63 $ 29 $ 26 $ 7 $ 4 $ $ 53 $ 116 $ 145 $ 171 $ 178 $ 182 $ 2 $ 184 $ UNEMPLOYMENT COMPENSATION FUND TOTAL REVENUES VS. TOTAL EXPENSES FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 I® REVENUES v EXPENSES City of College Station 167 0 $ 184 $ 168 1994-1995 Annual Budget CITY OF COLLEGE STATION WORKERS' COMPENSATION FUND PROFORMA ($': x 1,0D0) FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY ",992-93 YEAR-END APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET BEGINNING BALANCE $ 181 $ 150 $ 423 $ 456 $ 564 516 $ 439 $ 371 $ 317 TOTAL REVENUES $ 452 $ 479 $ 487 $ 493 $ 342 350 $ 383 $ 420 $ 463 TOTAL EXPENSES 482 206 454 385 389 427 451 475 501 INCREASE (DECREASE) IN FUND BALANCE $ (31) $ 273 $ 33 $ 107 $ (47) (n) $ (68) $ (55) $ (38) ENDING FUND BALANCE $ 150 $ 423 $ 456 $ 564 $ 516 439 $ 371 $ 317 $ 279 WORKERS' COMPENSATION FUND TOTAL REVENUES VS. TOTAL EXPENSES 600 - 500 -/ S ' 400 300 Q/ O-L FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 REVENUES ® EXPENSES Citv of Golleae station 1994-1995 Annual Budget The financial forecast of the General Debt Service Fund shows future debt service requirements for the City. The basis of expenditures are the cash outlays required in each year and the anticipated ad valorem tax receipts based on the existing debt service ad valorem tax rate. Revenues are projected to remain stable and growing throughout the forecast due to increases in ad valorem values ($80 million GENERAL DEBT SERVICE FUND FINANCIAL FORECAST in FY 96, $50 million in FY 97, and $30 million in FY 98 and FY 99). The debt service portion of the ad valorem tax rate ($0.2825 per $100 valuation) is not projected to increase during the forecast. The forecast includes the expected sale of $880,000 worth of general obligation bonds in FY 96 and $4.3 million of contract obligations or certificates of obligations in FY 95 through FY 97, The City has a City of College Station 169 "balloon" payment due in FY 96 that will increase debt service requirements in that year by $1.0 million. After this payment is made, debt service is projected to decline annually based on current debt authorizations and projected debt service. 170 1994-1995 Annual Budget - - - CITY OF COLLEGE STATION GENERAL DEBT SERVICE FUND PRO FORMA it's x 1,000) FY 1993-94 FY 1OW95 FY 1995.96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1990-91 FY 1991-92 FY 1992-63 YEAR-END' APPROVED PROJECTED PROJECTED PROJECTED PROJECTED ACTUAL ACTUAL ACTUAL ESTIMATE BUDGET BUDGET BUDGET BUDGET BUDGET BEGINNING BALANCE $ 1,541 $ 1,150 $ 831 $ 872 $ 1,233 $ `,560 $ 1,044 $ 1,893 $ 2,940 TOTAL REVENUES $ 3,281 $ 4,524 $ 3,553 $ 3,698 ; 4,203 $ 4,559 $ 4,699 $ 4,785 $ 4,870 TOTAL EXPENSES 3,671 4,844 3,503 3,337 3,876 5,075 3,850 3,738 3,459 INCREASE (DECREASE) IN FUND BALANCE $ (390) $ (319) $ 41 $ 361 $ 327 $ (516) $ 849 $ 1,047 $ 1,411 ENDING FUND BALANCE $ 1,150 $ 831 $ 872 $ 1,233 5 1,560 $ 1,044 $ 1,893 $ 2,940 $ 4,351 6,000-' 5,00 S 4,00 X 1 3,00 0 0 200 0 1,00 DEBT SERVICE FUND TOTAL REVENUES VS. TOTAL EXPENSES FY91 FY92 FY93 FFY94 FY96 FY96 FY97 FY98 FY99 1 ® REVENUES 0 EXPENSES City of College Station - BUDGET AND TAX ORDINANCE We're Committed To Excellence ORDINANCE NO. 2087 AN ORDINANCE ADOPTING A BUDGET FOR THE 1994-95 FISCAL YEAR AND AUTHORIZING EXPENDITURES AS THEREIN PROVIDED. WHEREAS, a proposed budget for the fiscal year October 1, 1994 to September 30, 1995, was prepared and a public hearing held thereon as prescribed by law and the Charter of The City of College Station, Texas, notice of said hearing having first been duly given; NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: That the aforesaid proposed budget, which is made a part hereof to the same extent as if set forth at length herein, is hereby adopted, and a copy of which is on file in the Office of the City Secretary in College Station, Texas; and That authorization is hereby granted for the expenditure of the same under the respective items contained in said budget in accordance with the approved fiscal procedures of the City. PASSED AND APPROVED THIS 9th DAY OF SEPTEMBER, 1994. ATTEST: _ fAAAU-e Connie Hooks, City Secretary A-1 APPROVED: Lary i ;��,ayor ORDINANCE NO. 2088 AN ORDINANCE LEVYING THE AD VALOREM TAXES FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF COLLEGE STATION, TEXAS, AND PROVIDING FOR THE GENERAL DEBT SERVICE FUND FOR THE YEAR 1994-95 AND APPORTIONING EACH LEVY FOR THE SPECIFIC PURPOSES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS: SECTION I. That there is hereby levied and there shall be collected for the use and support of the municipal government of the City of College Station, Texas, and to provide General Debt Service Fund for the 1994-95 fiscal year upon all property, real, personal and mixed within the corporate limits of said city subject to taxation, a tax of forty-four and fifty one -hundredths cents ($0.4450) on each one hundred dollar ($100.00) valuation of property, and said tax being so levied and apportioned to the specific purpose herein set forth: 1. For the maintenance and support of the general government (General Fund), sixteen and twenty-five one -hundredths cents ($0.1625) on each one hundred dollar ($100.00) valuation of property; and 2. For the General Debt Service Fund, twenty-eight and twenty-five one -hundredths cents ($0.2825) on each one hundred dollars ($100.00) valuation of property to be ' used for principal and interest payments on bonds and other obligations of the fund. SECTION II. All moneys collected under this ordinance for the specific items therein named, shall be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and the Assessor and Collector of Taxes and the Executive Director of Finance shall keep these accounts so as to readily and distinctly show the amount collected, the amounts expended and the amount on hand at any time, belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector to deliver at the time of depositing any moneys, a statement should be made showing from what source received. SECTION 111. That this ordinance shall take effect and be in force from and after its passage PASSED AND APPROVED THIS 22ND DAY OF SEPTEMBER, 1994. ATTEST: n� Connie Hooks, pity Secretary APPROVED: Lyn Mcllhaney, Mayor P4Tempore A-2 N W M V 0 W I- Q im 1- cn We're Comm -fitted To Excellence STRATEGIC ISSUES A 40 lEasterwood Aitvort Funding Analysis ire Station TB $01 0 B 21-39 1prainage Policy (Drainage Utility Feasibility Stud) TB DP $71,085 19 JFN, EG, PL, PS, MG B , - Stormwater Management TB DP - - C 27 Revenue Resources (Efforts to Seek Funding) Gs 0S S4,330 8 FN, BST C 15 Service DuplicationlEconomies of Scale (TAMU/Utilities) GS Gs $8,800 33 FN, PD, FR, PL, PUD, MG C 24 Outside Agencies Funding (Arts/Social Services) CC D I 4--2 (Economic Development (Business Park Planning/Mgmt) TB I EA I $2109962 I 31 ILL, FN, DS, PUD, PR, D Economic Development Philosophy, Guidelines„ Incentiv CC EA E 1 48 ICable Franchise Renewal LP I LP ( $33,838 1 14 ILO, MG F 17 Annexation Plan/Settlement Agreement w/City of Bryan TB IC $97,293 27 LL, FN, PL, PUD F 34 - 44 Sharing the Cost of Growth (Impact Fee Feasibility Study) Gs GS $70,288 17 FN, EG, PS, PUD F - Road Extension Policy within Development GS - - - G 47 Community Wide Visionary Planning Ce LP $38,304 24 AD, PL, MG 0 29 Citizen Education/Feedback Plan (Public Relations) LP PC $6,172 9 C.C. Office, AD, MG G 11 Intergov. Relations (TAMU, CSISD, Bryan, County) CC H I 3-22.33 lCommunity Appearanc(Streetscape, Electrical Lines, Tree TB I n I $11,236 I 11 JPL, PS, PUD, PR - H Comprehensive Strategy for Beautification TB JL B-1 R1 I•19-26-32-39 Re -Examination of Long Range Land 1Jse Plan TB JC $216 455 40 FN, PL, PS, PK, PUD I Master Greenbelt Plan TB DP I Joint Plannin A eement w/TAMU (Master Planning) TB JC - - - 1 Bicycle Friendly Community/New Bikeway Plan TB JC - - - ` 1 - Neighborhood Parks Planning JW sB - - - I t George Bush Library (Impacts, Planning) TB sB $13,213 17 FN, PD, PL, PK, PR 1 to Wellborn Road Corridor Land Use Plan TR JK $11,629 9 FN, PL, PK, PUD 1 13 Wellborn Road Corridor Traffic Study TB EA $31871 7 DS, PUD J 9 Library Facility Planning LP $71,286 16 FN, MG J 12 Future City Facilities Plan (City Hall/Fire Cmplx, Conf Ctr. LP LP $78,665 16 FN, FR, DS, MS J 14 - 6.2o New Capital Improvements Plan (Bond Program) TB EA $80,224 28 FN, DS, PUD, MG J TR DONE DONE 1 Wolf Pen Creek (Continuation) CC J Communication Needs/Tech. (Phones/Radios/NetworkinR JW K I 7 I Recreational Programs for Youth Ages 13 CC { K 8 j19 Senior Center/Pro ams (ExistingSeniors CC N/A is Solid Waste Disposal (Recycling/SW Reduction/Compostin TB JL $9,317 5 FN, PS N/A 23 Sidewalk Retrofit TB N/A 23 Youth at Risk (Prevention Activities) CC N/A 31 Seek Senior Citizens/Retirement Development (Future) EDC N/A 35 Recreation Center (Youth Centers) JW STRATEGIC ISSUES N/A 36 lExpansion Development/Lick Creek Park (Studv) JW N/A 37 Off -Campus Hoj!�y & Parking (Parking Standards) TB N/A 41 High Speed Rail CC NIA 42 Quality_ of Life LP $19, 15 FN, FR, PK, PR NIA a3 Esstlate Overly District g y TB $11,343 200 9 LL, PL N/A 45 IChild Care/Elderly Care Programs CC N/A 46 lAdopt-a-Spot Incentive Program cc, N/A 6G DONE DONE N/A ae cis DONE DONE N/A 50 lRevision of Tobacco Ordinances M, FR, PD, DS B-3 We're Committed To Excellence FUND SUMMARY BY ACTIVITY Wre Committed To Excellence GENERAL FUND SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DEPARTMENT DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 GENERAL GOVERNMENT MAYOR AND COUNCIL $40,529 $61,288 $61,725 $78,450 $78,450 28.00% CITY SECRETARY 116,748 130,313 131,366 145,046 162,875 24.99% CITY MANAGER 204,598 215,483 211,474 260,865 282,927 31.30% LEGAL 375,200 426,198 438,346 434,857 437,823 2.73% COMMUNITY SERVICES ADMIN 143,412 143,788 144,352 149,693 150,789 4.87% DEPARTMENT TOTAL $880,487 $977,070 $987,263 $1,068,911 $1,112,864 13.900/6 FISCAL AND HUMAN RESOURCES FISCAL ADMINISTRATION $128,244 $119,187 $118,002 $122,412 $144,065 20.87% HUMAN RESOURCES 244,267 254,470 260,719 271,545 276,175 8.53% RISK MANAGEMENT 97,977 106,657 102,993 102,54.5 103,238 -3.21% ACCOUNTING 499,810 527,722 552,420 559,071 561,820 6.46% PURCHASING 178,431 189,277 178,758 190,518 188,678 -0.32% BUDGET & RESEARCH 155,112 173,104 156,309 174,934 168,977 -2.38% MUNICIPAL COURT 277,693 376,340 315,977 379,491 389,765 3.57% DEPARTMENT TOTAL $1,581,534 $1,746,757 $1,685,178 $1,800,516 $1,832,718 4.92% POLICE POLICE ADMINISTRATION $319,205 $341,897 $341,349 $401,263 $439,949 28.68% UNIFORM PATROL 2,242,128 2,288,335 2,476,699 2,324,131 2,347,734 2.60% CRIMINAL INVESTIGATION 457,728 554,169 550,441 584,648 638,683 15.25% SPECIAL SERVICES 343,480 463,643 467,826 570,335 573,827 23.76% TECHNICAL SERVICES 319,688 382,332 377,803 377,526 443,587 16.02% COMMUNICATION/JAIL 421,216 776,513 782,129 798,434 804,158 3.56% DEPARTMENT TOTAL $4,103,445 $4,806,889 $4,996,247 $5,056,337 $5,247,938 9.18% FIRE FIRE ADMINISTRATION $374,341 $484,781 $406,151 $398,985 $401,160 -17.25% FIRE SUPPRESSION 2,892,587 3,065,207 3,081,477 3,305,507 3,505,570 14.37% FIRE PREVENTION 42,986 21,455 23,662 20,560 33,340 55.40% EMERGENCY MEDICAL SERVICES 84,167 0 0 0 0 N/A DEPARTMENT TOTAL $3,394,081 $3,571,443 $3,511,290 $3,725,052 $3,940,070 10.32% C-1 C-2 GENERAL FUND SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DEPARTMENT DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 ECONOMIC AND DEVELOPMENT SERVICES DEVELOPMENT SERVICES ADMIN. $173,013 $245,482 ENGINEERING ENGINEERING $359,781 $449,911 GIS 131,858 156,583 PLANNING PLANNING ADMINISTRATION $287,400 $369,849 BUILDING INSPECTION 377,373 439,767 COMMUNITY DEVELOPMENT 256,150 335,601 DEPARTMENT TOTAL $1,585,575 $1,997,193 PUBLIC SERVICES PUBLIC SERVICES ADMINISTRATION $229,983 $259,987 STREETS MAINTENANCE 1,321,438 1,467,871 DRAINAGE MAINTENANCE 153,913 163,827 FLEET SERVICES SEDANS & LIGHT TRUCKS $78,147 $78,148 HEAVY EQUIPMENT 112,318 112,318 PREVENTATIVE MAINTENANCE 80,131 80,132 PARTS 49,499 49,499 FLEET ADMINISTRATION 129,489 129,489 TRAFFIC 115,439 168,860 DEPARTMENT TOTAL $2,270,357 $2,510,131 $172,842 $177,471 $178,730 -27.19% $443,061 $466,476 $483,720 7.51% 58,504 204,423 205,709 31.37% $390,134 $432,833 $452,876 22.45% 457,122 491,140 498,691 13.40% 369,038 382,475 408,763 21.80% $1,890,701 $2,154,818 $2,228,489 11.58% $262,077 $273,195 $275,097 5.81% 1,631,507 1,516,103 1,562,272 6.43% 166,466 161,407 162,228 -0.98% $87,458 $0 $0 -100.00% 110,918 0 0 -100.00% 78,982 0 0 -100.00% 49,550 44,449 44,703 -9.69% 140,014 402,346 428,885 231.21 % 156,341 136,263 136,771 -19.00% $2,683,313 $2,533,763 $2,609,956 3.98% DEPARTMENT DIVISION PARKS AND RECREATION ADMINISTRATION PARKS ADMINISTRATION EMERGENCY MANAGEMENT RECREATION RECREATION ADMINISTRATION ATHLETICS CONCESSIONS INSTRUCTION PROGRAMS & SPEC. EVENTS SPECIAL FACILITIES SPECIAL FACILITIES ADMIN. AQUATICS CONFERENCE CENTER LINCOLN CENTER TEEN CENTER PARKS OPERATIONS PARKS OPERATIONS ADMIN. EAST DISTRICT SOUTH DISTRICT WEST DISTRICT FORESTRY WOLF PEN CREEK CEMETERY FORESTRY DEPARTMENT TOTAL GENERAL FUND SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 $292,467 $311,035 $314,929 $346,281 $348,610 12.08% 3,358 2,720 2,410 3,800 3,800 39.71°% $161,945 $200,787 $174,583 $177,914 $178,578, -11.06% 196,860 218,818 221,601 252,613 273,647 25.06% 142,515 120,002 115,444 125,374 125,663 4.72% 131,738 131,463 132,148 136,134 136,507 3.84% 65,168 88,911 89,577 173,458 203,996 129.44% $48,493 $50,532 $50,753 $57,232 $57,600 13.99% 381,611 379,468 390,247 395,649 639,994 68.66% 171,021 216,026 219,424 215,142 235,672 9.09% 113,529 135,903 139,252 144,736 145,404 6.99% 28,514 31,780 32,897 37,099 37,099 16.74% $174,771 $173,369 $185,309 $189,377 $207,740 19.83% 227,114 227,417 245,934 244,967 263,091. 15.69% 214,940 224,805 225,605 244,814 262,969 16.98% 198,240 226,578 220,648 235,545 253,621 11.94% $47,128 $198,780 $157,895 $145,040 $196,040 -1.38% 231,378 98,326 94,092 103,733 104,405 6.18% 90,479 257,413 249,023 279,112 303,412 17.87% $2,921,269 $3,294,133 $3,261,771 $3,508,020 $3,977,848 20.76% C-3 C-4 GENERAL FUND SUMMARY EXPENDITURE BY DIVISION PROPOSED % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DEPARTMENT DIVISION FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 MANAGEMENT SERVICES MGMT SERVICES ADMINISTRATION $113,866 $129,975 $131,087 $97,309 $98,285 -24.38% PUBLIC RELATIONS PUBLIC RELATIONS $71,795 $100,751 $108,463 $113,387 $139,043 38.01% PRINTING/MAIL 129,981 137,261 134,583 0 0 -100.00% ENERGY MANAGEMENT SERVICES PRINTING/MAIL $0 $0 $0 $140,492 $141,312 N/A ENERGY MGMT SERVICES ADMIN. 79,997 136,528 84,751 139,736 140,451 2.87% ENERGY CONSERVATION 106,157 89,047 89,424 0 0 -100.00% FACILITIES MAINTENANCE 450,733 539,394 547,069 668,386 715,113 32.58% MIS ADMINISTRATION 524,514 650,914 650,743 740,005 879,482 35.11% LIBRARY 323,478 333,706 335,244 367,330 367,330 10.08% DEPARTMENTAL TOTAL $1,800,521 $2,117,576 $2,081,364 $2,266,645 $2,481,016 17.16% GENERAL FUND TOTAL $18,537,269 $21,021,192 $21,096,664 $22,114,062 $23,430,899 11.46% ELECTRIC FUND SUMMARY EXPENDITURE BY ACTIVITY PROPOSED TOTAL % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM DIVISION/ ACTIVITY FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 OPERATIONS ADMINISTRATION $464,391 $579,376 $482,002 $755,518 $763,353 31.750/6 TECHNICAL SERVICES TECHNICAL SERVICES ADMIN. $184,499 $216,595 $214,718 $217,595 218,303 0.79% RADIO/TELECOMMUNICATION 192,039 193,130 197,789 206,543 212,083 9.81 % SUBSTATION/METERING 20,078,863 20,568,305 20,627,770 24,650,851 24,687,489 20.03% UTILITY DISPATCH OPERATION 245,342 291,597 263,477 294,529 296,481 1.67% TRAFFIC SIGNAL SYSTEMS 214,317 239,101 236,216 266,697 267,948 12.06% ELECTRICAL TRANS./DISTR. ELECTRICAL TRANS./DISTR. ADMIN. $2,363,258 $2,113,988 $2,199,106 $2,029,607 2,065,546 -2.29% WAREHOUSE 114,945 120,693 126,903 0 0 -100.00% UTILITY BILLING 989,471 1,097,242 1,048,883 1,112,549 1,121,849 2.24% FUND TOTAL $24,847,125 $25,420,027 $25,396,864 $29,533,889 $29,633,052 16.57% WATER FUND SUMMARY EXPENDITURE BY ACTIVITY PROPOSED TOTAL % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM ACTIVITY FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 WATER PRODUCTION $1,407,436 $1,531,883 $1,374,825 $1,219,356 $1,237,979 -19.19% WATER DISTRIBUTION 1,014,196 1,089,224 950,294 1,174,987 1,205,465 10.67% ENGINEERING/SUPPORT 166,910 220,297 235,683 229,952 232,003 5.31% FUND TOTAL $2,588,542 $2,841,404 $2,560,802 $2,624,295 $2,675,447 -5.84% WASTEWATER FUND SUMMARY EXPENDITURE. BY ACTIVITY PROPOSED TOTAL % CHANGE IN ACTUAL BUDGET ESTIMATED BASE BUDGET APPROVED BUDGET FROM ACTIVITY FY 92-93 FY 93-94 FY 93-94 FY 94-95 FY 94-95 FY 94 TO FY 95 WASTEWATER TREATMENT $1,285,345 $1,379,667 $1,412,549 $1,508,412 $1,515,154 9.82% WASTEWATER COLLECTION 677,440 802,994 789,552 846,373 1,015,601 26.48% FUND TOTAL $1,962,785 $2,182,661 $2,202,101 $2,354,785 $2,530,755 15.95% C-5 ACTIVITY RESIDENTIAL COLLECTION COMMERCIAL COLLECTION FUND TOTAL ACTIVITY LANDFILL OPERATION ADMINISTRATION FUND TOTAL C-6 SOLID WASTE COLLECTION FUND SUMMARY EXPENDITURE BY ACTIVITY ACTUAL BUDGET ESTIMATED FY 92-93 FY 93-94 FY 93-94 $1,049,069 $1,163,629 $1,165,170 763,313 936,480 858,827 $1,812,382 $2,100,109 $2,023,997 PROPOSED BASE BUDGET FY 94-95 $1,275,693 947,338 $2,223,031 BRAZOS VALLEY SOLID WASTE MANAGEMENT FUND SUMMARY EXPENDITURE BY ACTIVITY ACTUAL - BUDGET ESTIMATED FY 92-93 FY 93-94 FY 93-94 $1,248,694 $1,756,653 $1,533,954 407,277 594,810 667,857 $1,655,971 $2,351,463 $2,201,811 PROPOSED BASE BUDGET FY 94-95 $1,475,935 671,989 $2,147,924 TOTAL % CHANGE IN APPROVED BUDGET FROM FY 94-95 FY 94 TO FY 95 $1,419,461 21.990/6 1,363,100 45.56% $2,782,561 32.50% TOTAL % CHANGE IN APPROVED BUDGET FROM FY 94-95 FY 94 TO FY 95 $1,503,460 -14.41% 742,621 24.85% $2,246,081 -4.48% We're Committed To Excellence PERSONNEL LIST Approved Approved Approved Approved Approved Approved Actual Budget Budget Budget Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94-95 FY 93-94 FY 94-95 FY 93-94 FY 94-95 General Fund General Fund General Government Fiscal/Human Resources City Secretary Division: Fiscal Administration Division: City Secretary 1 1 $32,961 $34,298 Exec. Director-Fiscal/HR 1 1 $64,150 $66,465 Council Coordinator 1 1 22,227 23,262 Staff Assistant 1 1 21,764 22,579 Secretary 1 1 22,636 23,684 Secretary 0 1 0 13,932 ' Other Salaries 1,000 5,700 Other Salaries 600 600 Total Salaries $78,824 $86,944 Total Salaries $86,514 $103,576 Total Benefits $18,039 $20,076 Total Benefits $17,049 $23,169 Total Salaries & Benefits 3 3 $96,863 $107,020 Total Salaries & Benefits 2 3 $103,563 $126,745 City Manager Division: Human Resources Division: City Manager 1 1 $101,410 $108,327 Human Resources Director 1 1 $52,136 $54,342 Citizen Services Rep. 1 1 26,868 29,068 Administrative Assistant 1 1 22,466 23,535 Staff Assistant 0 1 0 24,605 Asst. Human Resources Dir. 1 1 33,581 35,092 Secretary 0 1 0 15,516 Personnel Secretary 1 1 19,212 20,152 Other Salaries 7,794 Personnel Analyst 1 1 24,790 26,126 Other Salaries 6,300 7,019 Total Salaries $128,278 $185,310 Total Benefits $33,851 $45,264 Total Salaries $158,485 $166,266 Total Benefits $34,167 $40,113 Total Salaries & Benefits 2 4 $162,129 $230,574 Total Salaries & Benefits 5 5 $192,652 $206,379 Legal Division: City Attorney. 1 1 $64,391 $66,355 Risk Management Division: Senior Asst. City Attorney 1 1 48,116 51,042 Risk Manager 1 1 $45,087 $44,988 Asst. City Attorney 3 3 108,479 108,639 Risk Analyst 1 1 27,026 22,273 Legal Asst. li/Office Manger 1 1 33,830 34,368 Other Salaries 4,150 4,160 Legal Assistant 1 1 1 24,373 25,894 Other Salaries 9,240 9,265 Total Salaries $76,263 $71,421 Total Benefits $15,818 . $16,111 Total Salaries $288,429 $295,563 Total Benefits $57,574 $63,441 Total Salaries & Benefits 2 2 $92,081 $87,532 Total Salaries & Benefits 7 7 $346,003 $359,004 Accounting Division: Accounting Manager 1 1 $41,871 $43,407 Community Services Administration Division: Staff Accountant 2 3 56,321 82,100 Assistant City Manager 1 1 $76,868 $81,317 Payroll Manager 1 1 30,541 31,189 Administrative Assistant 1 1 26,708 26,968 Senior Accounting Clerk 6 5 104,477 86,332 Other Salaries 0 0 Accounting Assistant 1 1 21,959 22,891 Other Salaries 1,710 1,714 Total Salaries $103,576 $108,285 Total -Benefits $19,422 $21,154 Total Salaries $256,879 $267,634 Total Benefits $62,274 $68,716 Total Salaries & Benefits 2 2 $122,998 $129,439 Total Salaries & Benefits 11 11 $319,153 $336,350 General Government Department Totals 14 16 $727,993 $826,037 D-1 Purchasing Division: Purchasing Agent Buyer Secretary Other Salaries Total Salaries Total Benefits Total Salaries & Benefits Budget & Research Division: Assistant Finance Director Budget & Research Analyst Economic Analyst Part Time - Intern Other Salaries Total Salaries Total Benefits Total Salaries & Benefits Municipal Court Division: Municipal Court Administrator Court Coordinator Court Customer Service Reps. Sr Court Customer Service Reps Warrant Officer Other Salaries Total Salaries Total Benefits Total Salaries & Benefits Fiscal & Human Resources Department Totals Approved Approved Actual Budget Budget FY 93-94 FY 94-95 FY 93-94 1 1 $42,308 2 2 63,443 1 1 16,637 10,710 $133,098 $28,088 4 4 $161,186 1 1 1 1 1 1 1 0.5 4 3.5 1 1 1 1 4 3 0 2 1 1 8 35 36.5 $52,843 26,032 22,644 15,127 0 $116,646 $23,438 $140,084 $30,577 29,778 64,354 0 19,566 32,998 $177,273 $39,675 $216,948 $1,225,667 D-2 PERSONNEL LIST Approved Budget FY 94-95 General Fund $42,118 Police Department 59,306 Administration Division: 17,278 Police Chief 7,710 Major Planning Research Coord. $126,412 Staff Assistant $29,521 Lieutenant Senior Secretary $155,933 Secretary Other Salaries Total Salaries $54,616 Total Benefits 24,794 23,342 Total Salaries & Benefits 7,440 0 Uniform Patrol Division: $110,192 Lieutenant $24,867 Sergeant Master Officer $135,059 Senior Officer Police Officer Secretary Part-time Parking Attendant $31,728 Other Salaries 20,770 47,710 Total Salaries 35,247 Total Benefits 20,108 22,689 Total Salaries & Benefits $178,252 Criminal investigation Division: $46,773 Lieutenant Sergeant $225,025 Master Officer/Detective Senior Officer -Detective Police Officer/Narcotics Other Salaries $1,273,023 Total Salaries Total Benefits Total Salaries & Benefits Approved Approved Approved Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94-95 1 1 $61,683 $62,974 2 2 101,058 104,722 1 1 35,592 36,956 1 1 28,445 28,374 0 1 0 27,708 0 1 0 20,995 0 1 0 17,027 7,404 7,749 $234,182 $306,505 $54,450 $78,324 5 8 $288,632 $384,829 3 3 $122,055 $126,022 7 7 244,247 250,567 4 8 102,549 240,985 13 14 347,723 364,100 24 18 557,142 444,104 1 0 20,061 0 0 0.5 0 10,529 107,254 105,937 $1,501,031 $1,542,244 $391,829 $430,360 52 50.5 $1,892,860 $1,972,604 1 1 $43,614 $45,759 2 2 72,980 74,521 4 4 123,541 155,936 3 5 84,071 110,595 1 0 25,555 0 29,376 31,543 $379,137 $418,353 $94,118 $112,394 11 12 $473,255 $530,747 Approved Approved Actual Budget Budget FY 93-94 FY 94-05 FY 93-94 Special Services Division: Lieutenant 1 1 $42,758 Training Officer 1 1 38,172 Training Specialist 0 1 0 Master Officer 2 2 28,816 Senior Officer 3 3 54,182 Police Officer 1 1 25,790 Humane Officer 2 2 40,931 Secretary 1 0 16,323 Other Salaries 17,170 - Total Salaries $264,142 Total Benefits $67,572 Total Salaries & Benefits 11 11 $331,714 Technical Services Division: Lieutenant 1 1 $41,670 Records Supervisor 1 1 26,115 Prop/Evid. Technician 1 1 17,217 Crime Scene Technician 1 1 31,262 Records Technician 4 4 72,811 Other Salaries 5,488 Total Salaries $194,563 Total Benefits $50,199 Total Salaries & Benefits 8 8 $244,762 Communication/Jail Division: Communication Manager 1 1 $32,468 Communication Shift Supervisor 3 3 74,488 Communication Operator II 4 6 119,941 Communication Operator I 11 9 166,370 Public Safety Officer 6 6 100,596 Other Salaries 8,000 Total Salaries Total Benefits Total Salaries & Benefits Police Department Totals $501,863 $149,301 25 25 $651,164 112 114.5 $3,882,387 PERSONNEL LIST Approved Budget FY 94-95 General Fund $42,628 Fire Department 38,056 Fire Administration Division: 30,582 Fire Chief 61,738 Asst. Fire Chief 75,489 Administrative Assistant 29,248 Proactive Coord., Fire Mar. 42,019 Reactive Coord., EMS Sup. 0 Senior Secretary 21,670 Training Officer Other Salaries $341,430 $93,931 Total Salaries Total Benefits $435,361 Total Salaries & Benefits $42,888 Fire Suppression Division: 27,131 Battalion Chief 17,551 Lieutenant 32,446 Inspector/Fire Prevention Lt. 75,543 Apparatus Operator 5,591 Fire Prevention Specialist Asst. Training Officer $201,150 FLAME Officer $55,733 Firefighter i Firefighter II $256,883 Other Salaries Total Salaries Total Benefits $34,211 82,497 Total Salaries & Benefits 133,149 187,094 114,661 Fire 12,033 Department Totals $563,647 $163,311 $726,958 $4,307,382 D-3 Approved Approved Approved Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94-95 1 1 $59,986 $62,861 3 2 135,687 95,617 1 1 25,295 26,397 0 0 0 0 0 0 0 0 1 1 18,665 19,696 1 0 43,958 0 11,467 7,156 $295,058 $211,727 $64,293 $49,117 7 5 $359,351 $260,844 3 5 $118,520 $206,108 9 12 328,072 434,108 3 2 99,805 67,027 9' 12 304,389 395,526 0 1 0 28,768 0 1 0 22,428 1 1 0 15,040 15 33 430,663 879,883 30 6 709,947 129,810 200,287 236,455 $2,191,683 $2,415,153 $517,261 $602,054 70 73 $2,708,944 $3,017,207 77 78 $3,068,295 $3,278,051 D-4 PERSONNEL LIST Approved Approved Approved Approved Approved Approved Actual Budget Budget Budget Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94.95 FY 93-94 FY 94-95 FY 93-94 FY 94-95 General Fund Building Technician 1 1 19,123 20,226 Economic and Development Services Department Grant Analyst 1 1 28,412 23,067 Economic and Development Services Administration Division: Secretary 1 1 16,661 16,605 Dir. of Development Services 1 1 $61,280 $62,848 Policy Analyst 1 1 22,584 20,961 Staff Assistant 1 1 22,941 24,392 Other Salaries 13,607 13,648 Secretary 1 1 15,623 16,325 Receptionist 1 1 17,417 18,193 Total Salaries $722,517 $814,496 Other Salaries 0 0 Total Benefits $178,462 $204,008 Total Salaries $117,261 $121,758 Total Salaries & Benefits 26 27 $900,979 $1,018,504 Total Benefits $26,530 $29,267 Total Salaries & Benefits 4 4 $143,791 $151,025 Economic and Development Services Department Totals 41 42 $1,568,184 $1,719,360 Engineering Division: City Engineer 1 1 $57,622 $57,327 General Fund Asst. City Engineer 1 1 41,514 45,232 Public Services Department Graduate Civil Engineer 2 2 73,729 76,002 Public Services Admin. Division: Engineer Technician 2 2 49,772 54,578 Public Services Director 1 1 $60,504 $59,193 Quality Assurance Inspector 1 1 30,354 31,258 Staff Assistant 1 1 21,398 22,355 Mapping Specialist 1 1 32,907 30,706 Asst. Public Services Dir. 1 1 48,400 29,045 GIS Coordinator 1 1 35,618 38,947 Secretary 1 1 16,946 16,364 GIS Technician 2 2 51,989 51,087 Receptionist 1 1 14,891 15,693 Other Salaries 60,500 60,664 Customer Service Clerk 1 1 15,293 14,693 Traffic Systems Analyst 0 1 0 26,809 Total Salaries $434,005 $445,800 Other Salaries 1,100 1,103 Total Benefits $89,409 $104,031 Total Salaries $178,532 $185,256 Total Salaries & Benefits 11 11 $523,414 $549,831 Total Benefits $40,431 $47,021 Total Salaries & Benefits 6 7 $218,963 $232,277 Planning Division: Asst. Director 1 1 $42,178 $57,326 Streets Maintenance Division: City Planner 1 1 55,001 50,506 Street Superintendent 1 1 $35,663 $37,141 Code Enforcement 1 1 30,926 32,708 Foreman -Streets 2 2 56,033 58,312 Staff Planner 2 2 53,782 58,135 Heavy Equipment Operator 1 1 22,311 23,201 Planning Technician 1 1 21,366 22,820 Equipment Operator II 8 8 157,020 155,631 Transportation Planner 1 1 38,246 42,018 Sr. Public Service Worker 1 1 15,510 14,685 Traffic Transportation Tech. 0 1 0 20,376 Truck Driver 1 3 3 48,313 49,799 Development Coordinator 1 1 38,603 41,146 Truck Driver 11 1 1 14,269 14,921 Comm. Dev. Administrator 1 1 35,780 38,167 Public Service Worker 1 3 3 42,854 42,320 Housing Program Coordinator 2 1 52,526 33,710 Other Salaries 11,650 11,681 Comm. Dev. Program Tech. 1 1 17,190 17,482 Grants Coordinator 2 1 47,307 29,331 Total Salaries $403,623 $407,691 Project Specialist 1 3 26,543 82,227 Total Benefits $145,345 $157,621 Building Official 1 1 41,672 30,203 Plans Examiner 1 1 28,753 23,763 Total Salaries & Benefits 20 20 $548,968 $565,312 Senior Electrical Inspector 1 1 34,966 35,018 Building Inspector 3 3 28,791 75,111 Chief Plumbing Inspector 1 1 28,500 29,943 PERSONNEL LIST Drainage Division: Heavy Equip. Operator III Equip. Operator it Other Salaries Total Salaries Total Benefits Total Salaries & Benefits Fleet Services Division: Fleet Services Superintendent Shop Foreman Sr. Public Service Worker Mechanic II Mechanic I Welder/Mechanic Warehouse Coordinator Other Salaries Total Salaries Total Benefits Total Salaries & Benefits Traffic Division: Service Systems Analyst Signs Supervisor Signs Worker Other Salaries Total Salaries Total Benefits Total Salaries & Benefits Public Services Department Totals Approved Actual Budget FY 93-94 FY 94-95 1 1 3 3 4 4 1 1 1 1 3 3 3 3 2 3 1 1 1 1 12 13 1 0 1 1 1 1 3 2 45 46 Approved Budget FY 93-94 $22,516 59,566 2,000 $84,082 $30,130 $114,212 $38,844 35,371 50,526 76,101 37,367 20,947 22,032 18,230 $299,418 $82,636 $382,054 $26,663 28,449 17,688 25,480 $98,280 $26,094 $124,374 $1,388,571 Approved Approved Approved Approved Budget Actual Budget Budget Budget FY 94-95 FY 93-94 FY 94-95 FY 93-94 FY 94-95 General Fund $22,596 Parks & Recreation Department 55,266 Parks & Recreation Administration Division: 2,005 Director of Parks & Rec. 1 1 $62,273 $63,752 Asst. Director of Parks & Rec. 1 1 42,671 48,908 $79,867 Parks Planner 2 2 65,664 68,761 $31,371 Staff Assistant 1 1 19,843 21,344 Sr. Secretary 1 1 15,886 17,560 $111,238 Part Time Drafter 0.5 0.5 8,117 8,650 Other Salaries 1,100 1,102 Total Salaries $215,554 $230,077 $26,177 Total Benefits $47,075 $53,271 36,294 51,442 Total Salaries & Benefits 6.5 6.5 $262,629 $283,348 80,697 53,253 24,079 Recreation Division: 23,499 Recreation Superintendent 1 1 $36,089 $39,849 19,837 Sr. Secretary 1 1 21,030 22,313 Athletic Supervisor 1 1 30,587 32,240 $315,278 Asst. Athletic Supervisor 1 1 23,609 25,059 $87,758 Concession Supervisor 1 1 23,151 25,921 Instruction Supervisor 1 1 32,919 33,825 $403,036 Program Supervisor 1 1 28,469 30,115 Asst. Program Specialist 1 1 0 19,657 Other Salaries 149,944 151,253 $0 Total Salaries $345,798 $380,232 28,894 -Total Benefits $67,639 $77,249 17,430 25,550 Total Salaries & Benefits 8 8 $413,437 $457,481 $71,874 $18,667 Special Facilities Division: Spec. Facilities Sup. 1 1 $32,719 $35,961 $90,541 Pools Supervisor 1 1 25,202 29,104 Conferencelreen Center Sup. 1 1 33,255 33,752 Asst. Conflreen Center Sup. 1 1 20,471 22,627 Secretary 2 2 35,967 36,325 $1,402,404 Lincoln Center Supervisor 1 1 25,851 28,496 Building Attendant 1 1 14,222 15,117 Part Time Recreation Asst. 0.5 0.5 8,525 4,782 Other Salaries 212,782 247,465 Total Salaries $408,994 $453,628 Total Benefits $74,066 $86,786 Total Salaries & Benefits 8.5 8.5 $483,060 $540,414 D-5 Approved Approved Approved Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94-95 Parks Operations Division: Parks Superintendent 1 1 $32,034 $35,463 Parks Operations Supervisor 3 3 79,630 84,269 Crew Leader 6 6 117,260 126,195 Light Equipment Operator 6 6 89,851 96,194 Grounds Worker 6 9 75,273 117,412 Other Salaries 72,612 72,816 Total Salaries $466,660 $532,348 Total Benefits $126,072 $156,068 Total Salaries & Benefits 22 25 $592,732 $688,416 Forestry Division: Forestry Superintendent 1 1 $30,304 $33,413 Forestry Supervisor 1 1 29,621 30,447 Forestry Worker 1 2 0 31,314 0 Horticulture Crew Leader 1 2 18,788 37,200 Horticulture Worker 1 0 4 0 61,245 Cemetery Sexton 1 1 30,836 34,412 Groundsworker 2 2 30,463 31,076 Irrigation Specialist 1 1 16,774 21,225 Other Salaries 56,600 24,911 Total Salaries $244,700 $273,930 Total Benefits $61,310 $79,807 Total Salaries & Benefits 9 12 $306,010 $353,737 Parks & Recreation Department Totals 54 60 $2,057,868 $2,323,396 General Fund Management Services Department Management Svcs. Admin. Division: Executive Director/Man. Svcs. 1 1 $67,714 $72,136 Staff Assistant 1 0 23,238 0 Other Salaries 0 300 Total Salaries $90,952 $72,436 Total Benefits $17,523 $13,439 Total Salaries & Benefits 2 1 $108,475 $85,875 PERSONNEL LIST Approved Approved Approved Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94-95 Public Relations Division: Public Relations/Mktg. Mgr. 1 1 $42,381 $43,048 Public Relations Asst. 1 1 19,824 20,806 Printing Coordinator 1 0 33,053 0 Printing Assistant 1 0 25,768 0 Mail/Microfilm Clerk 1 0 19,102 0 Other Salaries 20,630 0 Total Salaries $160,758 $63,854 Total Benefits $34,003 $15,099 Total Salaries & Benefits 5 2 $194,761 $78,953 Energy Management Services Division: Asst. Director of Mgmt. Svcs. 1 1 $45,734 $47,832 Energy Auditor 2 0 51,705 0 Printing Coordinator 0 1 0 27,136 Printing Assistant 0 1 0 26,885 Mail/Microfilm Clerk 0 1 0 20,092 Part-time Mail/Microfilm Clerk 0 0.5 0 5,574 Sr. Secretary 1 1 20,746 21,611 Other Salaries 1,350 15,810 Total Salaries Total Benefits Total Salaries & Benefits 4 Facilities Maintenance Division: Facility Maint.Supervisor 1 Facility Maint. Technician 4 Other Salaries Total Salaries Total Benefits Total Salaries & Benefits 5 $119,535 $164,941 $29,204 $39,838 5.5 $148,739 $204,779 1 $29,535 $30,743 5 93,433 118,344 1,650 1,905 $124,618 $150,992 $35,178 $45,580 6 $159,796 $196,572 PERSONNEL UST Approved Approved Approved Approved Approved Approved Actual Budget Budget Budget Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94-95 FY 93-94 FY 94-95 FY 93-94 FY 94-95 Management Information Systems Division: Technical Services Division: Information Services Manager 1 1 $36,425 $37,644 Technical Superintendent 1 1 $49,438 $51,286 Customer Service Rep. 1 0 22.717 0 Traffic/Comm. Supervisor 1 1 27,278 28,867 Systems Analyst 5 8 102,028 201,895 Sr. Technician 4 4 119,564 126,154 System Operator 0 1 0 23,510 Radio Technician 1 0 0 0 0 Micro Specialist I 1 1 34,502 30,626 Sr. Traffic Technician 0 0 0 0 Micro Specialist 11 2 2 50,356 52,099 Traffic Technician 1 0 0 0 0 Other Salaries 12,450 21,407 Senior Secretary 1 1 17,701 18,929 Technician 1 9 9 206,440 224,608 Total Salaries $258,478 $367,181 Technician 11 0 0 0 0 Total Benefits $57,235 $88,244 Substation/Metering Sup. 1 1 27,586 29,109 Meter Supervisor 1 1 24,504 23,944 Total Salaries & Benefits 10 13 $315,713 $455,425 Sr. Meter Technician 0 0 0 0 Meter Technician 1 0 0 0 0 Traffic Systems Manager 1 1 33,183 28,669 Management Services Utility Operations Supervisor 1 1 32,229 25,520 Department Totals 26 27.5 $927.484 $1,021,604 Sr. Utility Dispatcher 2 2 27,123 58,429 Public Utility Dispatcher 4 4 124,904 101,070 Other Salaries 28,110 31,988 GENERAL FUND TOTALS 404 420.5 $14,846,449 $16,151,257 Total Salaries $718,060 $748,574 " Total Benefits $186,843 $202,578 Total Salaries & Benefits 26 26 $904,903 $951,152 Electric Fund Public Utilities Department Operations Administration Division: Asst. City Manager Oper. 1 1 $81,703 $90,492 Electrical Transmission r1< Distribution Division: Administrative Manager 1 1 29,733 51,319 Electric Superintendent 1 1 $50,584 $52,225 Utility Analyst 1 1 24,884 25,850 MaintlConst. Supervisor 1 0 30,692 0 Receptionist 1 1 16,068 17,085 Service Supervisor 1 0 36,014 0 Sr. Account Clerk 1 1 17,128 15,793 Elec Trans/Dist Supervisor 0 2 0 75,767 Warehouse Supervisor 0 1 0 32,454 Service Technician 1 0 26,515 0 Warehouse Coordinator 0 1 0 23,470 Elec Trans/Dist Foreman 0 2 0 51,046 Warehouse Assistant 0 1 0 18,450 Line Technician 18 17 350,897 409,405 Energy Auditor 0 2 0 52,573 Electrical Engineer 1 1 21,612 29,809 Other Salaries 5.000 26,055 Warehouse Supervisor 1 0 31,309 0 _ Warehouse Coordinator 1 0 22,229 0 Total Salaries $174,516 $353,541 Warehouse Assistant 1 0 17,477 0 Total Benefits $35,089 $81,552 Operations Coordinator 1 1 41,761 47,740 Division Manager 1 1 28,405 54,530 Total Salaries & Benefits 5 10 $209,605 $435,093 Senior Secretary 1 1 23,355 24,366 Other Salaries 44,500 81,559 Total Salaries $725,350 $826,448 Total Benefits $174,373 $189,888 Total Salaries & Benefits 29 26 $899,723 $1,016,336 D-7 Utility Billing Division: Utilities Office Manager Utilities Cust. Serv. Supervisor Staff Assistant Part-time Cust. Serv. Rep. Meter Service Supervisor Meter Service Representative Meter Service Technician Meter Reading Coordinator Meter Reader Other Salaries Total Salaries Total Benefits Total Salaries & Benefits ELECTRIC FUND TOTALS Water Fund Public Utilities Department Water Division: Division Manager - WatenWW Water Superintendent Engineer Service Manager Water Production Supervisor Water Distribution Supervisor Engineering Assistant Drafter Utilities Inspector Crew Leader Maint. Foreman Chief Water Production Operator Pump Station Operator Senior Secretary Other Salaries Total Salaries Total Benefits Total Salaries & Benefits D-8 PERSONNEL LIST Approved Approved Approved Approved Approved Approved Actual Budget Budget Budget Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94-95 FY 93-94 FY 94-95 FY 93-94 FY 94-95 Wastewater Fund 1 1 $41,595 $43,385 Public Utilities Department 1 1 29,215 30,944 Wastewater Division: 1 1 28,591 28,581 Plant Supervisor 1 1 $27,628 $39,873 1 1 18,390 18,936 Operator (All Operators) 25 25 461,280 479,136 1 1 29,705 30,944 Elec. Technician 2 1 53,630 30,900 2 2 25,693 50,806 Elec. Technician 1 0 1 0 21,652 0 0 22,628 0 Sr. Lab Technician 0 1 0 24,145 1 1 24,429 25,523 Lab Technician 2 1 39,373 22,178 4 4 68,550 69,225 Wastewater Superintendent 0 1 0 36,471 19,550 19,604 Maintenance Worker 1 0 22,313 0 WW Collection Supervisor 1 1 29,535 31,228 $707,471 $712,746 Industrial Waste Inspector 0 1 0 23,448 $174,335 $190,758 Operations Manager 1 0 34,194 0 Foreman (All Foremen) 1 1 29,693 31,029 30 30 $881,806 $903,504 Utilities Crew Leader 5 5 108,048 115,464 Other Salaries 63,380 63,554 90 92 $2,896,037 $3,306,085 Total Salaries $903,241 $976,248 Total Benefits $237,876 $282,422 Total Salaries & Benefits 40 41 $1,141,117 $1,258,670 Public Utilities 1 1 $44,078 $49,878 Department Totals 165 168 $5,136,152 $5,730,249 1 1 38,786 33,646 1 1 42,446 44,290 1 1 34,256 28,274 1 1 30,416 31,889 1 1 29,424 30,917 2 2 41,589 44,182 1 1 22,300 23,701 5 5 92,668 126,209 2 1 59,546 30,096 0 1 0 35,871 17 17 333,628 324,216 2 2 40,682 43,113 59,270 59,421 $869,089 $905,702 $229,909 $259,792 35 35 $1,098,998 $1,165,494 PERSONNEL LIST Approved Approved Approved Actual Budged Budget Budget FY 93-94 FY 94-c-6 FY 93-94 FY 94-95 Solid Waste Collection Fund Public Services Deparment Solid Waste Collection Division: Sanitation Superintendent 1 1 $48,302 $45,522 Sanitation Foreman 2 2 46,011 46,322 Truck Driver It 4 4 61,194 72,473 Route Manager 15 15 271,113 279,140 Recycling, Coordinator 1 1 24,056 30,625 Sanitation Inspector 1 1 21,487 22,989 Commercial Container Monitor 1 1 14,777 23,077 Receptionist 1 1 14,719 14,967 Part-time Graduate Intern 1 1 14,713 14,701 Other Salaries 88,219 102,894 Total Salaries $604,591 $652,710 Total Benefits $190,190 $195,421 Total Salaries 8 Benefits 27 27 $794,781 $848,131 Solid Waste Collection Fund Totals 27 27 $794,781 $848,131 Approved Approved Approved Actual Budget Budget Budget FY 93-94 FY 94-95 FY 93-94 FY 94-95 Brazos Valley Solid Waste Management Agency Fund Executive Director 1 1 $0 63,788 Staff Assistant 1 1 0 20,865 Secretary - Part-time 0.5 0.5 0 5,293 Sanitary Landfill Manager 1 1 29,214 38,212 Landfill Supervisor 1 2 34,136 60,754 Crew Leader 0 1 0 20,853 Heavy Equipment Operator III 2 6 36,431 121,054 Heavy Equipment Operi 6 1 97,560 15,487 Heavy Equipment Operator 1 1 1 14,772 14,034 Solid Waste Inspector 1 1 19,776 22,099 Spotter 1 1 14,772 15,539 Secretary 1 1 22,814 23,637 Scale Operator 2 2 25,612 26,268 Mechanic 1 1 24,585 25,899 Field Service Position 1 1 13,672 14,081 Other Salaries 24,000 59,712 Total Salaries $357,344 $547,573 Total Benefits $116,553 $168,447 Total Salaries 8 Benefits 20.5 21.5 $473,897 $716,020 Brazos Valley Solid Waste Management Agency Fund Totals 20.5 21.5 $473,897 $716,020 ALL FUND TOTALS 616.5 637 $21,251,279 $23,445,657 D-10 PERSONNEL HISTORY 700 637 616.5 600 548.5. 541 �44--- - 500 - -- 400 - 300 200 100 FY85-86 FY86-87 FY87-88 FY88-89 FY89-90 FY90-91 FY91-92 FY92-93 FY93-94 FY94-95 1 ❑ GEN FUND ® UTILITY ® BVSWMA ® S WASTE NOTE: BVSWMA Includes Landfill operations BUDGET PROVISIONS STATED IN THE CHARTER We're Committed To Excellence Fiscal Year; Section 45. The fiscal year of the City of College Station shall be determined by ordinance of the Council. Such fiscal year shall also constitute the budget and accounting year. Preparation and Submission of Budget; Section 46. The city manager, between thirty (30) and ninety (90) days prior to the beginning of each fiscal year, shall submit to the city council a proposed budget which shall provide a complete financial plan for the fiscal year, and shall contain the following: (1) A budget message, explanatory of the budget, which shall contain an outline of the proposed financial policies of the city for the fiscal year, shall set forth the reasons for salient changes from the previous fiscal year in expenditure and revenue items and shall explain any major changes in financial policy. (2) A consolidated statement of receipts and expenditures for all funds. (3) An analysis of property valuations and the tax rate, which may be based on an estimated tax roll prepared by the Central Appraisal District, if the final roll has not been certified. (4) All operating funds and resources in detail. (5) Detailed estimates of expenditures shown separately for each activity. ARTICLE V THE BUDGET Such estimates of expenditures are to include an itemization of position showing the number of persons having each title and the total regular pay for each position. (6) A revenue and expense statement for all types of bonds and other obligations of the city. (7) A description of all outstanding bonds and other obligations - of the city, showing as to each issue, the rate or rates of interest, the date of the issue, the maturity date or dates, the amount authorized, the amount issued, and the amount outstanding. (8) A schedule of requirements for the principal and interest on each issue of bonds and other obligations of the city. (9) A special funds section. (10) The appropriation ordinance. (11) The tax levying ordinance. Anticipated Revenues Compared With Other Years in Budget; Section 47. In preparing the budget the City Manager shall, in the form which he presents to the city council, place in parallel columns opposite the several items of revenue the actual amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. E-1 Proposed Expenditures Compared With Other Years; Section 48. The City Manager shall, in the preparation of the budget, place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated for the current fiscal year, and the proposed amount for the ensuing fiscal year. Budget a Public Record; Section 49. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the city council and shall be a public record for inspection by anyone. The City Manager shall cause copies to be made for distribution to all interested persons. Notice of Public Hearing on Budget; Section 50. At the meeting at which the budget is submitted, the city council shall fix the time and place of a public hearing on the budget and shall cause to be published a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of the hearing. Public Hearing on Budget; Section 51. At the time and place set for a public hearing on the budget, or at any time and place to which such public hearing shall from time to time be adjourned, the city council shall hold a public hearing on the budget submitted, and all interested persons shall be given an opportunity to be heard for or against any item or the amount of any item therein contained. Proceedings on Budget After Public Hearing Amending Or Supplementing Budget; Section 52. After the conclusion of such public hearing, the city council may insert new items or may increase or decrease the items of the budget, except items in proposed expenditures fixed by law. Before inserting any additional item or increasing any item of appropriation which will increase the total budget by ten percent or more, it must cause to be published a notice setting forth the nature of the proposed increases and fixing a place and time, not less than five (5) days after publication, at which the city council will hold a public hearing thereon. Proceedings on Adoption of Budget; Section 53. After such further hearing, the city council may insert the additional item or items, and make the increase or increases, to the amount in each case indicated by the published notice, or to a lesser amount; but where it shall increase the total proposed expenditures, it shall also provide for an increase in the total anticipated revenue to at least equal such total proposed expenditures. Vote Required for Adoption; Section 54. The budget shall be adopted by the favorable vote of a majority of the members of the entire city council. Date of Final Adoption; Failure to Adopt; Section 55. The budget shall be finally adopted not later than the twenty-seventh day of the last month of the fiscal year. Should the city council take no final action on or prior to such day, the budget as submitted by the City Manager shall be deemed to have been E-2 finally adopted. Effective Date of Budget; Certification; Copies Made Available; Section 56. Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall be filed with the City Secretary, the County Clerk of Brazos County and the State Comptroller of Public Accounts at Austin. The final budget shall be printed, mimeographed or otherwise reproduced, and a reasonable number of copies shall be made available for the use of all officers, departments and agencies, and for the use of interested persons and civic organizations. Budget Establishes Appropriations; Section 57. From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and become appropriated to the several objects and purposes therein named. Budget Establishes Amount to be Raised by Property Tax; Section 58. From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the city in the corresponding tax year. Contingent Appropriation; Section 59. Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than three (3) percent of the total budget expenditure, to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of the City Manager and distributed by him, after approval by the city council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported. The proceeds of the contingent appropriation shall be disbursed only by transfer to other departmental appropriation, the spending of which shall be charged to the departments or activities for which the appropriations are made. Estimated Expenditures Shall Not Exceed Estimated Resources; Section 60. The total estimated expenditures of the general fund and debt fund shall not exceed the total estimated resources of each fund. The classification of revenue and expenditure accounts shall conform as nearly as local conditions will permit to the uniform classification as promulgated by the Governmental Accounting Standards Board, or some other nationally accepted classification. If during the fiscal year the City Manager certifies that there are available for appropriation revenues in excess of those estimated in the budget, the city council, by ordinance, may make supplemental appropriations for the year up to the amount of such excess. Before approval, the council shall fix the time and place of a public hearing on the supplemental appropriation and shall cause to be published a notice in the official newspaper of the City of College Station of the hearing setting the time and place at least five (5) working days before the date of the hearing. 2. To meet a public emergency affecting life, health and property of the public peace, the city council may make emergency appropriations. Such appropriations may be made by emergency ordinance. To the extent that there are no available unappropriated revenues or a sufficient fund balance to meet such appropriations, the council may by such emergency ordinance authorize the issuance of emergency notes, which may be renewed from time to time, but the emergency notes and renewals of any such notes made during a fiscal year shall be paid not later than the last day of the fiscal year next he that in which the emergency appropriation was made. 3. If at any time during the fiscal year it appears probable to the City Manager that the revenues or fund balances available will be insufficient to meet the amounts appropriated, he shall report to the city council without delay, indicating the estimated amount of the deficit, any remedial action taken by him and his recommendations as to any other steps to be taken. The council shall then take such further action as it deems necessary to prevent or reduce any deficit and for that purpose it may by ordinance reduce one or more appropriations. 4. The City Manager may at any time transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditures within an office, department or agency. At the request of the City Manager, the city council may by resolution transfer any unencumbered appropriation balance or portion. thereof from one office, department or agency to another. 5. No appropriation for debt service may be reduced or transferred, and no appropriation may be reduced below any amount required by law to be appropriated or by more than the amount of the unencumbered balance thereof. The supplemental and emergency appropriations and reduction of transfer of appropriations authorized by this section may be made effective immediately upon adoption. Emergency Appropriations; Section 61. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered. E-3 We're Committed To Excellence FISCAL AND BUDGETARY POLICY STATEMENTS We're Committed To Excellence FISCAL AND BUDGETARY POLICY STATEMENTS 1. STATEMENT OF PURPOSE The larger intent of the following Fiscal and Budgetary Policy Statements is. to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's financial management include integrity, prudent stewardship, -planning, accountability, and full disclosure. The more specific purpose is to provide guidelines to the Executive Director of Fiscal and Human Resources in planning and directing the City's day-to-day financial affairs and in developing recommendations to the City Manager and City Council. The scope of these policies generally spans, among other issues, accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to: A. present fairly and with full disclosure the financial position and results of the financial operations of the City in conformity to generally accepted accounting principles (GAAP), and B. determine and demonstrate compliance with finance related legal and contractual issues in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates. The City Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget process. II. OPERATING BUDGET A. PREPARATION. Budgeting is an essential element of the financial planning, control, and evaluation process of municipal government. The "operating budget" is the City's annual financial operating plan. The budget includes all of the operating departments of the city, the debt service fund, all capital projects funds, and the internal service funds of the city. The budget is prepared in the Budget Office on a cash basis with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The budget should be presented to the City Council no later than six weeks prior to fiscal year end, and should be enacted by the City Council on or before the twenty-seventh day of the last month of the preceding fiscal year. 1. Proposed Budget. A proposed budget shall be prepared by The Manager with the participation of all of the City's Department Directors within the provisions of the City Charter. a. The budget shall include four basic segments for review and evaluation. These segments are: (1) personnel costs, (2) base budget for operations and maintenance costs, (3) decision packages for capital and other (non -capital) program costs, and (4) revenues. b. The budget review process shall include Council participation in the development of each of the four segments of the proposed budget and a Public Hearing to allow for citizen participation in the budget preparation. c. The budget process shall span sufficient time to address policy and fiscal issues by the Council. d. A copy of the proposed budget shall be filed with the City Secretary when it is submitted to the City Council in accordance with the provisions of the City Charter. 2. Adoption. Upon the presentation of a proposed budget document to the Council, the Council shall call and publicize a public hearing. The Council will subsequently adopt by Ordinance such budget as it may have been amended as the City's Annual Budget, effective for the fiscal year beginning October 1. F-1 3. The operating budget will be submitted to the Government Finance Officers Association (GFOA) annually for evaluation and consideration for the Award for Distinguished Budget Presentation. B. BALANCED BUDGET. The operating budget will be balanced with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. Excess balances shall be used as capital funds or other non -recurring expenditures. C. PLANNING. The budget process will be coordinated so as to identify major policy issues for City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Additionally, long range planning will be performed such that revenues for the next three years will be projected and updated annually, examining their diversity and stability, in conjunction with other guidelines and using an objective analytical projection process. D. REPORTING. Periodic financial reports will be prepared to enable the Department Managers to manage their budgets and to enable the Budget Office to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly within fifteen working days after the end of each reporting period. Such reports will be in a format appropriate to enable the City Council to understand the big picture budget status. E. CONTROL. Operating Expenditure Control is addressed in Section IV.C. of these Policies. F. CONTINGENT APPROPRIATION. Pursuant to Section 59 of the Charter of the City of College Station, the City will establish an adequate contingent appropriation in each of the operating funds. The expenditure for this appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The proceeds shall be disbursed only by transfer to departmental appropriation. The F-2 transfer of this budget appropriation shall be under the control of the City Manager and may be distributed by him in amounts not exceeding $15,000 or such amount as shall be provided by Article 2368a V.T.C.S. as amended from time to time. Any transfer involving more than such amounts must be expressly approved in advance by the City Council. All transfers from the contingent appropriation will be evaluated using the following criteria: 1. Is the request of such an emergency nature that it must be made immediately? 2. Why was the item not budgeted in the normal budget process? 3. Why the transfer cannot be made within the division or department? 111. REVENUE MANAGEMENT. A. The City will strive for the following optimum characteristics in its revenue system: 1. SIMPLICITY. The City, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce compliance costs for the taxpayer or service recipient. A corresponding decrease in the City's cost of collection and a reduction in avoidance to pay will thus result. The City will avoid nuisance taxes or charges as revenue sources. 2. CERTAINTY. A knowledge and understanding of revenue sources increases the reliability of the revenue system. The City will understand its revenue sources and enact consistent collection policies to provide assurances that the revenue base will materialize according to budgets and plans. 3. EQUITY. The City shall make every effort to maintain equity in its revenue system structure; i.e., the City shall seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customers classes. 4. REVENUE ADEQUACY. The City shall require that there be a balance in the revenue system; i.e., the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. 5. ADMINISTRATION. The benefits of a revenue source will exceed the cost of levying and collecting that revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost and cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 6. DIVERSIFICATION AND STABILITY. A diversified revenue system with a stable source of income shall be maintained. This will help avoid instabilities in two particular revenue sources due to factors such as fluctuations in the economy and variations in the weather. This stability is also achieved by a balance between elastic and inelastic revenue sources. B. The following. considerations and issues will guide the City in its revenue policies concerning specific sources of funds: 1. COST/BENEFIT OF ABATEMENT. The City will use due caution in the analysis of any tax or fee incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as part of such caution. 2. NON -RECURRING REVENUES. One-time or non -recurring revenues will not be used to finance current ongoing operations. Non -recurring revenues should be used only for one-time expenditures such as long-lived capital needs. They will not be used for budget balancing purposes. F-3 3. PROPERTY TAX REVENUES. All real and business personal property located within the City shall be valued at 100% of the fair market value for any given year based on the current appraisal supplied to the City by the Brazos County Appraisal District. Reappraisal and reassessment shall be done every other year. A ninety-six and one half percent (96.5%) collection rate shall serve each year as a goal for tax collections. All delinquent taxes shall be aggressively pursued each year by the Tax Assessor/Collector. Tax accounts delinquent greater than 90 days shall be submitted for collection each year to an attorney selected by the Brazos County Commissions Court. A penalty shall be assessed on all property taxes delinquent which shall include all court costs, as well as an amount for compensation of the attorney as permitted by State law and in accordance with the attorney's contract with the County. Annual performance criteria will be developed for the attorney and reported to the City Council. 4. INTEREST INCOME. Interest earned from investment of available monies, whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from which monies were provided to be invested. 5. USER -BASED FEES AND SERVICE CHARGES. For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. User charges may be classified as "Full Cost Recovery," Partial Cost Recovery," and "Minimal Cost Recovery," based upon City Council policy. Full fee support (80-100%) will be obtained from enterprise utilities, sanitation service, and licenses and permits for their associated costs. Partial fee support (40-70%) will be generated by charges for ambulance service, miscellaneous licenses and fines, and all adults sports programs. Minimum fee support (0-30%) will be obtained F-4 from other parks, recreational, cultural activities, and youth for capital improvements that are consistent with the Capital programs. Improvement Plan whose operating and maintenance costs have been included in the operating budget. 6. ENTERPRISE FUND RATES. The City will review and adopt utility rates annually that will generate revenues 8. REVENUE MONITORING. Revenues actually received will required to fully cover operating expenditures, meet the be regularly compared to budgeted revenues and variances legal restrictions of all applicable bond covenants, and will be investigated. This process will be summarized in the provide for an adequate level of working capital. appropriate budget report. Additionally, enterprise activity rates will include transfers to IV. EXPENDITURE CONTROL and receive credits from other funds as follows: A. APPROPRIATIONS. The point of budgetary control is at a. General and Administrative. Charges. Administrative the department level budget in the General Fund, and at costs will be charged to all funds for services of general the fund level in all other funds. When budget adjustments overhead, such as administration, finance, customer among Departments and/or funds are necessary, they must billing, personnel, data processing, engineering, and be approved by the City Council, and must meet other legal counsel, and other costs as appropriate. The requirements as outlined in the City Charter. Budget charges will be determined through an indirect cost appropriation amendments at lower levels of control shall allocation following accepted practices and procedures. be made in accordance with the applicable administrative procedures . b. Pavment for Return on Investment. This transfer will be made in accordance with the following two methods, not B. AMENDMENTS TO THE BUDGET. In accordance with the to exceed 10% of the total estimated operating revenues City Charter, the budget may be amended after the for the Water and Waste Water funds, 10.5% for the following conditions are met: a) The City Manager certifies Electric fund, and 5.0% for the Solid Waste Collection that there - are available revenues in excess of those Funds. estimated in the Budget. b) The City Council holds a public hearing on the supplemental appropriation. c) The City (1) In -Lieu -of -franchise -fee. In -lieu -of -franchise fee will Council approves the supplemental appropriation. included as a part of the rate computation at 4% of gross sales consistent with the franchise rates C. CENTRAL CONTROL. No recognized or significant salary charged to investor owned utilities franchised to or capital budgetary savings in any Department shall be operate within the City. spent by the Department Director without the prior authorization of the City Manager. This control will realize (2) Return on Investment. The Return on Investment will budget savings each year that will be recognized in the be calculated at 8% of total Fund Equity less approved budget as "unexpended appropriation." contributed capital. Modifications within the operating categories (supplies, 7. INTERGOVERNMENTAL REVENUES. The reliance placed maintenance, professional services, etc.), and the on intergovernmental revenues will be eliminated. Any personnel and capital categories can be made with potential grants will be examined . for matching approval of the City Manager. Modifications to reserve requirements. These revenue sources should be used only categories and interdepartmental budget totals will be done only by City Council consent with formal briefing agenda approvals. D. PURCHASING. All City purchases and contracts shall conform to a competitive bidding process as set forth in Chapter 252 as amended of the 1988 Local Government Code of Texas. Recommendations on purchases and contracts over $15,000 shall be submitted to the Council by the City Manager for Council approval. Upon Council approval, the City shall confirm the bid award to the successful bidder by means of a written City purchase order. The purchase of goods or services by the City totaling $500.00 to $15,000 shall be awarded to the successful bidder by the informal bidding process or through the acquisition of at least three (3) telephone quotes and thereafter an issuance of a purchase order by the City. 1. The purchase of goods or services at a total cost of $500 or more must be made through the City's purchase order system. 2. Any payment for the purchase of goods or services by the City at a total cost of less than $500 may be made with a Receiving Report, signed and submitted by the applicable Department Director to the City's Fiscal and Human Resources Department. E. PROMPT PAYMENT. All invoices approved for payment by the proper City authorities shall be paid by the Fiscal and Human Resources Department within thirty (30) calendar days of receipt in accordance with the provisions of Article 601f, Section 2 of the State of Texas Civil Statutes. The Executive Director of Fiscal and Human Resources shall establish and maintain proper procedures which will enable the City to take advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and legally delayed in order to maximize the City's investable cash. F-5 F. RISK MANAGEMENT. The City will aggressively pursue every opportunity to provide for the Public's and City employees' safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability claims with an emphasis on safety programs. All reasonable options will be investigated to finance risks. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon actuarial determinations and not be used for purposes other than for financing losses. G. REPORTING. Monthly reports will be prepared showing actual expenditures compared to the original budget. V. CAPITAL BUDGET AND PROGRAM A. PREPARATION. The City's capital budget will include all capital projects funds and all capital resources. The budget will be prepared annually on a project basis. The capital budget will be prepared by the Budget Office with the involvement of responsible departments. B. CONTROL. All capital project expenditures must be appropriated in the capital budget. The Fiscal and Human Resources Department must certify the availability of resources before any capital project contract is presented to the City Council for approval. C. PROGRAM PLANNING. The capital budget will be taken from capital improvements project plan for future years. The planning time frame for the capital improvements project plan should normally be five years, but a minimum of at least three years. The replacement and maintenance for capital items should also be projected for the next 5 years. Future maintenance and operational costs will be considered so that these costs can be included in the operating budget. D. FINANCING PROGRAMS. Where applicable, assessments, impact fees, pro-rata charges, or other fees 1IW7 should be used to fund capital projects which have a primary benefit to specific, identifiable property owners. Recognizing that long-term debt is usually a more VI expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of E. INFRASTRUCTURE MAINTENANCE. The City recognizes that deferred maintenance increases future capital costs. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of the City's infrastructure. The funding level for replacement and enhancement of the City's AS/400 and Public Safety computer systems will be approximately $90,000 annually beginning in FY 94. Funding for major maintenance and capital replacements associated with the City's buildings is to be approximately $200,000 annually beginning in FY 96. Beginning in FY 93 the funding level is established at approximately $50,000, to be increased by $50,000 each year until the $200,000 annual funding is met. These funds will be used to fund a list of items developed and reviewed during the budget process. Replacement schedules should be developed in order to anticipate . this inevitable ongoing and obsolescence of infrastructure. As a part of the on going infrastructure maintenance, the City has established the Fleet Replacement Fund. This fund will receive contributions from each of the operating funds in relation to the estimated replacement cost and estimated life of each piece of covered equipment. Initial funding is equal to the anticipated first years contribution. F. REPORTING. Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Fiscal and Human Resources Department to monitor and control the capital budget as authorized by the City Manager. Summary capital project status reports will be presented to the City Council quarterly. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. ACCOUNTING. The City is solely responsible for the reporting of its financial affairs, both internally and externally. The Executive Director of Fiscal and Human Resources is the City's Chief Fiscal Officer and is responsible for establishing the Chart of Accounts and for properly recording financial transactions. B. AUDITING. Qualifications of the Auditor. In conformance with the City's Charter and according to the provisions of Texas Local Government Code, Title 4, Chapter 103, the City will be audited annually by outside independent accountants ("auditor"). The auditor must be a CPA firm of regional reputation and must demonstrate that it has the breadth and depth of staff to conduct the City's audit in accordance with generally accepted auditing standards (GAAP) and contractual requirements. The auditor must be registered as a partnership or corporation of certified public accountants, holding a license under Article 41 a-1, Section 9, of the Civil Statutes of Texas, capable of demonstrating that it has sufficient staff which will enable it to conduct the City's audit in accordance with generally. accepted auditing standards as required by the City Charter and applicable state and federal laws. The auditor's report on the City's financial statements will be completed within 120 days of the City's fiscal year end, and the auditor will jointly review the management letter with the City Council within 30 days of its receipt by the staff. In conjunction with their review, the Executive Director of Fiscal and Human Resources shall respond in writing to the City Manager and City Council regarding the auditor's Management Letter, addressing the issues contained therein. The Council shall schedule its formal acceptance of the auditor's report upon the resolution of any issues resulting from the joint review. 2. Responsibility of Auditor to �9& Council. The auditor is retained by and is accountable directly to the City Council and will have access to direct communication with the City Council if the City Staff is unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its legal and professional responsibilities. 3. Rotation of Auditor. The City will not require an auditor rotation, but will circulate requests for proposal for audit services at least every three to five years. Year to year authorization to continue shall be done by May 31 of each year. C. FINANCIAL REPORTING. External Reporting. Upon the completion and acceptance of the annual audit by the City's auditors, the City shall prepare a written Comprehensive Annual Financial Report (CAFR) which shall be presented to the Council within 180 calendar days of the City's fiscal year end. Accuracy and timeliness of the CAFR are the responsibility of City staff. The CAFR shall be prepared in accordance with GAAP and shall be presented annually to the Government Finance Officer's Association (GFOA) for evaluation and consideration for the Certificate of Achievement for Excellence in Financial Reporting. If City staffing limitations preclude such timely reporting, the Executive. Director of Fiscal and Human Resources will inform the City Council of the delay and the reasons therefor. 2. Internal Reportinq. The Fiscal and Human Resources Department will prepare internal financial reports, sufficient to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout these policies. VII. ASSET MANAGEMENT F-7 A. INVESTMENTS. The Executive Director of Fiscal and Human Resources shall promptly invest all City funds with the Bank Depository in accordance with the provisions of the current Bank Depository Agreement or in any negotiable instrument that the Council has authorized under the provisions of the Public Funds Investment Act of 1987, and in accordance with the City Council approved Investment Policies. At the end of each fiscal year a report on investment performance will be provided to the City Council. In conjunction with the quarterly financial report, the Executive Director of Fiscal and Human Resources shall prepare and provide a written recapitulation of the City's investment portfolio to the Council, detailing each City investment instrument with its rate of return and maturity date. B. CASH MANAGEMENT. The City's cash flow will be managed to maximize the cash available to invest. Such cash management will entail the centralization of cash collections, where feasible, including property tax payments, utility bills, building and related permits and licenses, and other collection offices as appropriate. The Fiscal and Human Resources Department shall use the facsimile check signing machine, bearing the signatures of the City Manager and Executive Director of Fiscal and Human Resources. The Executive Director of Fiscal and Human Resources may transfer funds, via electronic transfer, through verbal instructions to the City's Depository only for payment of any obligation of the City under the conditions applicable to the use of the facsimile machine. Payment authorization shall be in accordance with the pay authorization criteria as defined in the current Bank Depository Agreement, approved by Council, stipulating the conditions and control procedures on such activity. C. FIXED ASSETS AND INVENTORY. These assets will be reasonably safeguarded and properly accounted for, and prudently insured. A fixed asset of the City shall be defined as a purchased or otherwise acquired piece of equipment, vehicle, furniture, fixture, capital improvement, addition to existing capital investments, land, buildings or accessioned Library materials. Recording of fixed assets will be based on: 1) Office equipment: an original cost or value of at least $500 and an anticipated useful life of at least three years. 2) All other equipment or property with a value of at least $1,000 and a useful life of at least three years. 3) All books and library materials purchased for the public library or books and supplements for the City's legal library. The City's fixed assets shall be reasonably safeguarded and properly accounted for and sufficiently insured. Responsibility for the safeguarding of the City's fixed assets lies with the Department Director in whose department the fixed asset is assigned. The Fiscal and Human Resources Department shall supervise the marking of fixed assets with City numbered property tags and shall maintain the permanent records of the City's fixed assets including description, cost, department of responsibility, date of acquisition, depreciation and expected useful life. The Fiscal and Human Resources Department shall also perform an annual inventory of assets using random sampling at the department level. Such inventory shall be performed by the Executive Director of Fiscal and Human Resources or his or her designated agent in the presence of a designated department personnel from the department of responsibility. D. COMPUTER SYSTEM/DATA SECURITY. The City shall provide security of its computer system and data files through physical security. The computer system (CPU) shall be in a location inaccessible to unauthorized personnel. VIII. TREASURY A. CASH MANAGEMENT. Periodic review of cash flow position will be performed to determine performance of cash management and investment policies. A detailed policy structure will be followed with respect to Cash/Treasury Management. The underlying theme will be that idle cash will be invested with the intent to 1 ) safeguard assets, 2) maintain liquidity, and 3) maximize return. Where legally permitted, pooling of investments will be done. The City will adhere to the investments authorized through the Public Funds Investment Act of 1987 and any amendments to such act and will additionally establish a comprehensive Investment Policies and Guidelines. Such policies will clarify acceptable investment securities, brokers, terms, and other pertinent investment information. IX. DEBT MANAGEMENT A. DEBT ISSUANCE. The City will issue debt only for the purpose of acquiring or constructing capital assets for the general benefit of its Citizens and to allow it to fulfill its various missions as. a city. Debt may be issued for the purposes of purchasing land or rights -of -way and/or improvements to land, for construction projects to provide for the general good, or for capital equipment. The City will issue no more than $5 million in total debt annually in order to retain its small issuer status in regard to Federal Arbitrage laws. 1. GENERAL OBLIGATION BONDS (GO's). General obligation bonds will be used only to fund capital assets of the general government, are not to be used to fund operating needs of the City and are backed by the full faith and credit of the City as well as the ad valorem tax authority of the City. The term of a bond issue will not exceed the useful life of the asset(s) funded by the bond issue and will generally be limited to no more than twenty (20) years. General obligation bonds must be authorized by a vote of the citizens of bid for the City, in light of the existing market the City of College Station. conditions and other prevailing factors. Parameters to be examined include: 2. REVENUE BONDS (RB's). Revenue bonds will be issued to provide for the capital needs of any * Limits between lowest and highest coupons activities where the capital requirements are * Coupon requirements relative to the yield curve necessary for continuation or expansion of a service * Method of underwriter compensation, discount or which produces a revenue and for which the asset premium coupons may reasonably be expected to provide for a revenue * Use of TIC VS. NIC stream to fund the debt service requirements. The * Use of bond insurance Deep discount bonds term of the obligation may not exceed the useful life * Variable rate bonds of the asset(s) to be funded by the bond issue and * Call provisions will generally be limited to no more than twenty (20) years. C. ANALYSIS OF FINANCING ALTERNATIVES. Staff will explore alternatives to the issuance of debt for capital 3. CERTIFICATES OF OBLIGATION, Contract acquisitions and construction projects. These alternatives will Obligations, etc. (CO's). Certificates of obligation or include, but not be limited to, 1) grants in aid, 2) use of Contract obligations will be used in order to fund reserves, 3) use of current revenues, 4) contributions from capital requirements which are not otherwise covered developers and others, 5) leases, and 6) impact fees. under either Revenue Bonds or General Obligation Bonds. Debt service for CO's may be either from D. DISCLOSURE. Full disclosure of operations will be made to the general revenues or backed by a specific revenue bond rating agencies and other users of financial information. stream or streams or by a combination of both. The City staff, with the assistance of financial advisors and Generally CO's will be used to fund capital assets bond counsel, will prepare the necessary materials for where full bond issues are not warranted as a result of presentation to the rating agencies, will aid in the production of the cost of the asset(s) to be funded through the Offering Statements, and will take responsibility for the instrument. The term of the obligation may not exceed accuracy of all financial information released. the useful life of the asset(s) to be funded by the proceeds of the debt issue and will generally be limited E. FEDERAL REQUIREMENTS. The City will maintain to no more than ten (10) years. procedures to comply with arbitrage rebate and other Federal requirements. 4. METHOD OF SALE. The City will use a competitive bidding process in the sale of bonds unless the nature F. DEBT STRUCTURING. The City will issue bonds with an of the issue warrants a negotiated bid. In situations average life of 20 years or less, not to exceed the life of the where a competitive bidding process is not elected, asset acquired. the City will publicly present the reasons why, and the City will participate with the financial advisor in the The structure should approximate level debt service unless selection of the underwriter or direct purchaser. operational matters dictate otherwise or if market conditions indicate a potential savings could result from modifying the 5. BIDDING PARAMETERS. The notice of sale will be level payment stream. carefully constructed so as to ensure the best possible F-9 Consideration of market factors, such as the tax-exempt qualification, minimum tax alternative, and so forth will be given during the structuring of long-term debt instruments. X. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS A. OPERATIONAL COVERAGE. (NO OPERATING DEFICITS). The City will maintain an operational coverage of 1.00, such that current operating revenues will at least equal or exceed current operating expenditures. Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or non -recurring expenditures, except when balances can be reduced because their levels exceed guideline minimums as stated in Paragraph B, following. B. OPERATING RESERVES/FUND BALANCES 1 . The General Fund fund balance should be at least 15% of the General Fund annual expenditures. This percentage is the equivalent of 55 days expenditures. An additional amount of 2.5% should be maintained for extraordinary items or contingencies. Cash and Investments alone should be equivalent to 30 days of operating expenditures. 2. The Enterprise Fund working capital should be maintained at the 15% of total operating expenditures or the equivalent of 55 days. Cash and Investments alone should be equivalent to 30 days of operations. 3. The Hotel/Motel Fund fund balance should be at least 15% of the annual budgeted expenditures. Adequate reserves are essential due to the nature of this revenue source and the reliance organizations have on this revenue source to maintain ongoing operations. 4. The Fleet Replacement Fund will retain all contributed and earned cash and investments and no contributing fund will F-10 be allowed to expend more than its total net contributions in any fiscal year. C. LIABILITIES AND RECEIVABLES. Procedures followed to maximize discounts and reduce penalties offered by creditors. Current liabilities will be paid within 30 days of receiving the invoice. Accounts Receivable procedures will target collection for a maximum of 30 days from service, with any receivables aging past 120 days to go to a collection agency. The Executive Director of Fiscal and Human Resources is authorized to write-off uncollectible accounts that are delinquent for more than 270 days, if the proper delinquency procedures have been followed. D. CAPITAL AND DEBT SERVICE FUNDS. 1. Monies in the Capital Projects Funds will be used within 36 months of receipt. Balances will be used to generate interest income to offset construction costs. Revenues in the Debt Service Fund are stable, based exclusively on property tax revenues and transfers from other funds. Reserves in the Debt Service Fund are designed to provide funding between the date of issuance of new debt and the time that property tax levies are adjusted to reflect the additional debt. The fund balance should not fall below 15% of budgeted expenditures. 2. Revenue Obligations will maintain Debt Coverage Ratios as specified by the bond covenants. E. INSURANCE RESERVES. Where risk is retained by the City in a self-insurance mode, a reserve will be established based upon actuarial determination. Such reserve will be used for no other purposes than for financing losses under the insurance program. XI. INTERNAL CONTROLS A. WRITTEN PROCEDURES. Wherever possible, written procedures will be established and maintained by the Executive Director of Fiscal and Human Resources for all The City will strive to maintain a high level of excellence in its functions involving cash handling and/or accounting throughout accounting policies and practices as it prepares its CAFR. the City. These procedures will embrace the general concepts The CAFR will be presented to the Governmental Finance of fiscal responsibility set forth in this policy statement. Officers Association for review of qualifications necessary to obtain the Certificate of Achievement for Excellence in B. DEPARTMENT MANAGERS RESPONSIBILITIES. Each Financial Reporting. Additionally, the City will submit its Department Manager is responsible to ensure that good annual budget to GFOA for consideration for Distinguished internal controls are followed throughout his or her Budget Award. Department, that all Fiscal and Human Resources Department directives or internal controls are implemented, and that all independent auditor internal control recommendations are addressed. XII. STAFFING AND TRAINING A. ADEQUATE STAFFING. Staffing levels will be adequate for the fiscal functions of the City to operate effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives will be explored before adding staff. B. TRAINING. The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all. information and training materials acquired from seminars, conferences, and related education efforts. C. AWARDS, CREDENTIALS, RECOGNITION. The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Staff certifications may include Certified Public Accountant, Management Accountant, Certified Internal Auditor, and Certified Cash Manager. Further, the Executive Director of Fiscal and Human Resources will try to obtain and maintain the designation of Certified Government Finance Officer as awarded by the GFOA of Texas. F-11 We're Committed To Excellence 0 Z G Z M V Z W Q W C 1- O G-1 OUTSIDE AGENCY FUNDING The City funds a number of outside agencies and organizations each fiscal year. The amount of funding provided depends on the funds available. The organizations receive money from the most appropriate fund. This year organizations and agencies are receiving funds from the General Fund, Hotel/Motel Fund, Electric Fund, and the Solid Waste Collection Fund. Organizations submit requests for funding to the City during the budget process in June. They are asked to submit financial information including a budget showing revenues and expenses, goals and objectives of the organization, and the projected uses of the funds being requested. These requests are compiled and reviewed by staff and presented to the city council during budget meetings. The city council makes a final decision about which organizations will be funded and at what level. After authorizing appropriations, the city council approves a contract with each agency that is to receive funding for the fiscal year. As part of the contract agreement, each agency agrees to submit quarterly financial and program reports. Each agency also agrees to submit an annual report showing total receipts, expenditures, and fund balances. This report should summarize program accomplishments as well as financial data. GENERALFUND BVCASA RSVP BCS MAYORS COMMITTEE HEALTH DEPARTMENT EASTERWOOD AIRPORT MHMRABV LITERACY VOL. OF AMERICA BRAZOS BEAUTIFUL (SPLIT WITH SW FUND) EDC (INCENTIVE FUNDING) HOTELIMOTEL FUND ARTS COUNCIL ATHLETIC FEDERATION BALLOON CLASSIC CHAMBER OF COMMERCE LIONS CLUB-4TH OF JULY SISTER CITIES ASSOC.(SCA) SCA STUDENT AMBASSADOR PROGRAM ELECTRIC FUND ECONOMIC DEVELOPMENT CORP. EDC REVOLVING LOAN BUSINESS INCUBATOR SOLID WASTE COLLECTION FUND OUTSIDE AGENCY FUNDING REQUESTS FY 92-93 FY 93-94 FY 94-95 FY 94-95 ACTUAL BUDGET REQUEST APPROVED $25,000 $25,000 $25,000 $25,000 4,000 4,000 5,000 5,000 1,650 0 0 0 71,639 74,505 74,505 74,505 100,000 0 0 0 0 0 35,000 0 0 4,225 12,500 8,275 0 0 8,500 8,500 0 0 200,000 0 $202,289 $107,730 $360,505 $121,280 $139,000 $142,000 $155,000 $155,000 14,500 14,000 16,725 16,725 0 0 15,000 0 373,000 420,500 420,500 420,500 5,400 5,650 5,950 5,950 0 0 9,500 0 8,000 5,000 8,500 8,500 $539,900 $587,150 $631,175 $606,675 $140,000 $140,000 $140,000 $140,000 $0 $0 $16,667 $16,667 55,000 25,000 25,000 25,000 $195,000 $165,000 $181,667 $181,667 BRAZOS BEAUTIFUL $11,000 $16,000 $8,500 $11,000 $16,000 $8,500 TOTAL AGENCY FUNDING AND REQUEST $948,189 $875,880 $1,181,847 Funding for Brazos Beautiful is proposed to be split between the General and Solid Waste Funds. Total funding is proposed to be $17,000. C-2 $8,500 $8,500 $918,122 I Vue're Committed To Excellence CAPITAL IMPROVEMENT PROJECTS We're Committed To Excellence STAFF RECOMMENDATIONS CAPITAL IMPROVEMENTS PROJECTS GENERAL GOVERNMENT FISCAL 1995-96 THROUGH FISCAL 1999-2000 FUTURE BOND AUTHORIZATION PROJECT Cumulative CAPITAL PROJECTS BUDGET FY 95-96 FY 96-97 FY 97-98 FY 98-99 FY 99-00 Total Total 1 Streetscape, Sidewalks, & Bikeways $%000,000 $500,0D0, $750,000 $1,000,000 $750,000 $0 $3,000,000 $3,000,000 2 Neighborhood Streetscape 550,000 100.000. 125;000" ;:;125,000: 150,000 50,000 550,000 3,550,000 3 Major Thoroughfare Rehab 526,300 :" 121,300. :405,W. 0 0 0 526,300 4,076,300 4 Tarrow St. Rehab 309.000 309,000 0 0 0 0 309,000 4,385,300 5 Univ. Oaks Rehab 735,900 735,900 0 0 0 0 735,900 5,121,200 6 Valley View Rehab 419,200 :" :,419,200 0 -0 0 0 419,200 5,540,400 7 Anderson Rehab 1,277,900 0 1,277.90 0 0 0 1,277,900 6,818,300 8 Rock Prairie Rd -East Rehab 3,811,900 0 0 650,000 2,350,000 811,900 3,811,900 10,630,200 9 SW Parkway Rehab 992,000 70,000 162,000 760.000. 0 0 992,000 11,622,200 10 Oversize Street Participation 1,000,000 10%000" ...199000 1,e8,S":: 199,000 204,000 1,000,000 12,622,200 11 Kyle St. improvement 550,000 l3ofl00" ;'....60,000, ;;;;430;000` 0 0 550,000 13,172,200 12 Barron Rd (Rural Road Upgrade) 3,121,000 0 0 200,000 2,145,000 776,000 3,121,000 16,293,200 13 Rock Prairie Rd. -West Ext. 495,000 0 495,000 0 0 0 495,000 16,788,200 14 Marion Pugh Dr. Ext. 502,000 0 " ":150,000' %t 352,000' ' 0 0 502,000 17,290,200 15 North Forest Prkwy 933,000 - 47,000 300,Q00 b9ti,Q90 0 0 933,000 18,223,200 16 Rock Prairie Rd. Relocation 861.000 : 200,0 56i,000 ;;:100,OOQ.. 0 0 861,000 19,084,200 17 Luther St. Improvement 1,417,000 100 20,000 588,000 709,000 0 0 1,417,000 20,501,200 18 Central Park Ln. Extension 515,000 0 0 60.000 365,000 90,000 515,000 21,016,200 19 East Tarrow Extension (to Lincoln) 628,000 135,000 431,000 62,000 0 0 628,000 21,644,200 20 Switch Station Rd. 299,000 30,000 200,000 69.000 0 0 299,000 21,943,200 21 Colgate Extension 343.000 25,000 45,000 223,000 50,000 0 343,000 22,286,200 22 Foster/Eisenhower 283.000 40.000 45,000 150,000 48,000 0 283,000 22,569,200 23 Drainage Participation 600,000 120,000 120.000' .120,000:; 120,000 120,000 600,000 23,169,200 24 Storm Drain & Channel Improvements 496,000 0 260,000; 238:gQ0: 0 0 498,000 23,865,200 25 WPC Drainage & Lakes 1,750,000 160,000 800,000 ; 700,000 100,000 0 1,750,000 25,415,200 26 Lincoln/W. Smith Prk-Phase 2 3,260,000 .400,900.. 150AW ; 1,000,000 1.000,000 650.000 3,260.000 28,675,200 27 Community Park -Phase 1 3,500,000 0 0 0 500,000 3,000,000 3,500,000 32,175,200 28 Neighborhood Prk impr. 800,000 50.000 1000OQ'SQiQgO` 150,000 150,000 600,000 32,775,200 29 CSISD/City Neighborhood Prks 280,000 11.5,000 . ;::.165,O0i): 0 0 0 280,000 33,055,200 30 WPC Amphitheater Support Face 2,000,000 ;6Q,00Q. ` " 350,000-, -rir360;000i 550,000 700,000 2,000,000 35,055,200 31 WPC Recreation Areas 750,000 0 60,000 : 39Q,fSS1l1° 330,000 0 750,000 35,805,200 32 Traffic Signal Enhancements 2,000,000 400,000 440,000' "'aOO,QQR' 400,000 400,000 2,000,000 37,805,200 33 Intersection improvements 700,000 _:;:;:;::2p0,9p0', =*.X 0.: '; s.:` I ItI Qt}(t 0 0 700,000 38,505,200 34 Library Facility 2,635,000 0 410,000 2.225,000 0 0 2,635,000 41,140,200 35 Relocate Fire Station 2 935,000 0 0 935,000 0 0 935,000 42,075,200 36 Relocate Fire Station 1 935,000 :700;000' M. 000 ; 0 0 0 935,000 43,010,200 37 City Hail Expansion 3,000,000 0 0 0 605,000 2,395,000 3,000,000 46,010.200 38 Multipurpose Tracts (PD & PSC) 1,430.000 1,015.000 385;000 . 30,000:= 0 0 1.430,000 47,440,200 $47,440.200 $6.371,400 $9,548,900 $12,361.000 $9,812,000 $9,346,900 $47,440,200 Total Shaded Areas 20.678.400 6,021.400 7,82$,000 --. $;22@;OOD 0 0 Streetscape Projects 1,Q00,000 0.00,000 875.000 ; :: f25,000 ; 0 0 Street Projects 9,047,400 " '.2,161,400 3,609,000: :3;277,000::: 0 0 Drainage & Bridge Projects 06 "' 1,8,000 270,000' 1;.180,000 :;;.;;3s,0op 0 0 Parks Projects 3,360,000 " 675,000" 825,000 . ;i;$80,OG{k': 0 0 Intersections & Signals Projects 1,900,000. 600,000 720.000 j: ; ;;;;;58Q;OQQ; 0 0 Public Facilities Projects Z,965,000: 1;715.060 020,000 , !;;; 2Q qpp;;. 0 0 Shaded areas represent staff'& recommendation for funding for the first 3 years of the Capital improvement Bond Plan. H-1 We're Committed To Excellence MISCELLANEOUS STATISTICAL DATA We're Committed To Excellence CITY OF COLLEGE STATION, TEXAS CONSTRUCTION PERMITS LAST TEN CALENDAR YEARS Residential Commercial Construction Construction Total Number Number Number Year of Permits Value of Permits Value of Permits Value 1984 134 23,500,892 467 45,546,079 601 69,046,971 1985 194 9,587,839 323 15,779,281 517 25,367,120 1986 209 8,104,272 134 16,133,255 343 24,237,527 1987 250 12,655,651 225 15,590,672 475 28,246,323 1988 243 20,279,472 172 3,468,622 415 23,748,094 1989 229 15,528,105 203 22,085,987 432 37,614,092 1990 213 12,539,486 56 3,870,491 269 16,409,977 1991 370 18,933,748 164 17,319,566 534 36,253,314 1992 .475 31,503,185 153 11,648,580 628 43,151,765 1993 598 44,396,336 316 35,378,164 914 79,774,500 1994 * 548 56,005,060 322 19,816,604 870 75,821,664 * NOTE: 1994 data are for Jan: Oct. 1994 Source: City of College Station Building Department I-1 I-2 CITY OF COLLEGE STATION, TEXAS PRINCIPAL TAXPAYERS SEPTEMBER 30,1994 Taxpayer Type of Business C.B.L. Management Retail Mall General Telephone utility Galen Hospitals of Texas, Inc. Hospital Walmart/Sam's Properties Retail Rossco Holdings/Lodgeco Commercial/ Apartments TE - Two Real Estate LTD Real Estate Lane College Station Ltd. Hotel Briarwood Trust Apartments Cain, D.R. Real Estate/ Apartments Moore, Jerry & Jean Real Estate Total Source: Brazos County Appraisal District Percent of 1994 Total Assessed Assessed Valuation Valuation $49,033,682 3.37% 27,798,160 1.91 % 20,859,116 1.43% 16,638,797 1.14% 12,742,631 0.88% 12,524,600 0.86% 10,500,000 0.72% 9,503,130 0.65% 8,643,530 0.59% 7,755,460 0.53% $175,999,106 12.10% CITY OF COLLEGE STATION, TEXAS PRINCIPAL UTILITY CUSTOMERS SEPTEMBER 30,1994 Total FY 1994 Percent of KWH Utility Customer Type of Business KWH Consumption Consumed City of College Station Municipality 8,554,800 1.85 Westinghouse Manufacturing 7,985,200 1.72 Lane C/S LTD Partnership Hotel 6,009,000 1.30 Randalls Retail Grocery 5,343,840 1.15 Brazos Valley Medical Center Health Care 4,832,800 1.04 CBL & Associates Retail Mall 4,571,1'00 0.99 U.S. Department of Agriculture Government 4,364,000 0.94 Wal-Mart Stores Inc. Retail 4,149,360 0.90 Albertsons Retail Grocery 3,331,040 0.72 Kroger Retail Grocery 3,314,000 0.72 TOTAL 52,455,140 11.32 Source: City of College Station Utility Billing Department I-3 I-4 CITY OF COLLEGE STATION, TEXAS MISCELLANEOUS STATISTICAL AND DEMOGRAPHIC DATA SEPTEMBER 30,1994 Date incorporated Date first charter adopted Date present charter adopted Form of government Area in square miles Year Square Miles 1938 1.50 1948 4.20 1958 7.30 1968 17.3 1978 22.6 1988 27.7 1989 27.7 1990 27.7 1992 28.1 1994 30 Miles of streets Paved Unpaved Miles of sidewalks Miles of sanitary sewer Fire Protection: Number of stations Number of full-time employees Police Protection: Number of employees (sworn) Number of employees (civilian) Number of patrol units One jail facility with a capacity of 20 October, 1938 October, 1938 August, 1983 Council -Manager 201 Miles 2.5 Miles 30 Miles 300 Miles 3 77 78 40.5 18 CITY OF COLLEGE STATION, TEXAS MISCELLANEOUS STATISTICAL AND DEMOGRAPHIC DATA September 30,1994 (Continued) Recreation: Number of playgrounds 25 Number of basketball courts 18 Number of swimming pools 3 Number of soccer fields 15 Number of softballlbaseball fields 14 Number of tennis courts 12 Number of picnic shelters 10 Number of gyms 1 Number of volleyball courts 5 Number of fitness courts 3 Number of nature trails 12 Number of open play areas 23 Number of Picnic Pavillions 8 Number of Jogging/Walking Trails 15 Parks: Facility Acres Facility Acres Anderson Park 8.9 Lion's Park 1.5 Bee Creek Park 43.5 Longmire Park 4.2 Brison Park 9.2 Merry Oaks 4.6 Brother's Pond 16.1 Oaks Park 7.5 College Station Parkway 1.9 Central Park 47.2 Raintree 13.0 Conference Center 7.8 Richard Carter Park 7.4 Cy Miller Park 2.5 Sandstone 15.0 Eastgate 1.0 Southwood Complex 44.7 Edelweiss 10.9 Thomas Park 16.1 Emerald Forest Park 4.5 Park Site 10.2 Fairview 1.8 Wayne Smith Park 2.0 Gabbard Park 10.7 Jack and Dorothy Miller Park 10.0 Georgia K. Fitch 11.3 Windwood 1.0 Hensel Park -TAMU 29.7 Wolfpen Creek Park 19.5 Lemon Tree Park 15.4 Woodcreek Park 6.6 Lick Creek Park 515.5 Woodway Park Site 4.2 Lincoln Center 8.0 TOTAL ACREAGE 913.4 I-5 Utility Fund: I-6 CITY OF COLLEGE STATION, TEXAS MISCELLANEOUS STATISTICAL AND DEMOGRAPHIC DATA SEPTEMBER 30,1994 (Continued) Electric Users (Units Served) 21,835 Water Users (Units Served) 16,155 Average Electrical Consumption: 38,725,123 KWH/Mo. Average Water Consumption: 189,011 MGW/Mo. Number of Employees: Electric 56 Water 34 Sewer 36 Water Capacity: Number of Wells 4 Combined Capacity of Wells 15,688,000 GAL/day Number of Ground Storage Tanks, 3 Total capacity 10,000,000 GALS Number of Elevated Storage Tanks, 2 Total capacity 3,000,000 GALS Miles of Water Lines 300 Miles Electric Capacity: Maximum Capacity 170 megawatts Number of Switching Stations 1 Number of Substations 3 Miles of Distribution Lines 210 Sanitation Fund: Number of users (units served) 20,419 Landfill size 120 acres Methodology Curbside pickup using automated containers. Education: Elections: Population: CITY OF COLLEGE STATION, TEXAS MISCELLANEOUS STATISTICAL AND DEMOGRAPHIC DATA " SEPTEMBER 30,1994 (Continued) Attendance centers 9 Number of classrooms 335 Number of teachers 384 Number of students 6,409 Number of registered voters: Last general election 29,465 Last municipal election 30,654 Number of votes cast in: Last general election 22,982 Last municipal election 2,191 Percentage of registered voters voting in: Last general election 78.000/a Last municipal election 7.15% Census Count 1990 52,456 1980 37,296 1970 17,676 1960 11,396 1950 7,925 SOURCE: City of College Station I-7 I-8 CITY OF COLLEGE STATION, TEXAS MISCELLANEOUS STATISTICAL AND DEMOGRAPHIC DATA SEPTEMBER 30,1994 (Continued) PROJECTED TEXAS A&M UNIVERSITY ENROLLMENT BY FALL SEMESTERS UNIVERSITY YEAR PROJECTIONS 1987 39,079 (Actual) 1988 39,163 (Actual) 1989 40,492 (Actual) 1990 41,131 (Actual) 1991 40,997 (Actual) 1992 41,092 (Actual) 1993 42,524 (Actual) 1994 42,018 (Actual) 1995 41,000 2000 41,000 PRIMARY LABOR FORCE FOR BRAZOS COUNTY 1984 -1994 TOTAL YEAR LABOR FORCE PERCENT UNEMPLOYED 1985 56,504 4.8 1986 57,472 6.4 ' 1987 59,595 6.2 1988 57,637 4.6 1989 61,300 4.4 1990 62,000 3.5 1991 60,988 3.6 1992 65,609 3.6 1993 66,300 3.5 1994 69,200 3 SOURCE: Texas Employment Commission THE 1994 - 95 BUDGET PROCESS `]Ve're Coma -fitted To Excellence 1994-95 BUDGET PROCESS JANUARY 1994 FEBRUARY 1994 MARCH 1994 APRIL 1994 MAY 1994 DEVELOP AND SEND OUT BUDGET ' REQUEST EXISTING PERSONNEL 'DEVELOP TARGET BUDGETS 'NEW POSITION REQUESTS DUE TO 'REVIEW VEHICLE REPLACEMENT LIST. CALENDAR. INFORMATION FROM DEPARTMENTS AND BUDGET PACKETS. PERSONNEL AND BUDGET. 'DEPARTMENT BUDGETS DUE TO BUDGET ' SEND OUT REQUESTS FOR `DEVELOP BUDGET PREPARATION ' PRINT MANUALS AND FORMS. 'REPLACEMENT VEHICLE REQUEST DIVISION. INFORMATION FROM HR, RISK MGMT., MANUAL, AS400 TRAINING MANUAL, DUE TO BUDGET OFFICEIFLEET. PURCHASING, UTILITY BILLING AND AND BUDGET FORMS TECHNICAL SERVICES. 'ANALYSIS OF BUDGETS AS SUBMITTED STAFF BUDGET WORK SESSION. BY DEPARTMENTS *INFORMATION FROM HR, RISK MGMT. 'REQUEST REVENUE ESTIMATES PURCHASING, UTILITY BILLING AND FROM DEPARTMENTS. TECHNICAL SERVICES DUE. 'EXISTING PERSONNEL INFORMATION DUE TO HR. 'DEVELOP PERSONNEL SCHEDULES 'DEVELOP REVENUE MANUAL. 'RATE DESIGN AND ANALYSIS 'NEW POSITION CLASSIFICATIONS 'APPLICATIONS FROM OUTSIDE AGENCIES DUE TO BUDGET AND DEPARTMENTS DUE TO BUDGET OFFICE. 'BUDGET KICKOFF MEETING 'DECISION PACKAGES DUE FROM EXECS TO BUDGET. 'SEND OUT LETTERS AND APPLICATIONS TO OUTSIDE AGENCIES `DEPARTMENTS UPDATE CIP REQUESTS. J-1 J-2 1994-95 BUDGET PROCESS JUNE 1994 JULY 1994 AUGUST 1994 SEPTEMBER 1994 'RANKING OF DECISION PACKAGES. 'PREPARE PROPOSED BUDGET 'PRINT PROPOSED BUDGET. 'CITY COUNCIL REVIEW OF FOR CITY COUNCIL. PROPOSED BUDGET 'REVIEW OF FLEET REPLACEMENT 'PUBLISH EFFECTIVE TAX RATE LIST AS RECOMMENDED BY FEET 'AD VALOREM TAX ROLL CERTIFIED AND ROLLBACK RATE. 'ADOPT 1994-95 APPROVED MANAGERS GROUP BUDGET. 'PRESENT PROPOSED BUDGET 'PUBLIC HEARING AND ADOPTION 'MANAGEMENT REVIEW OF BUDGETS TO CITY COUNCIL. OF TAX RATE IF NECESSARY. WITH DEPARTMENTS. 'PUBLIC HEARING ON PROPOSED BUDGET. 'CITY COUNCIL BUDGET RETREAT OCTOBER 1994 'IMPLEMENT AND MONITOR APPROVED BUDGET. ' BEGIN WORK ON PUBLISHING THE 1994-95 APPROVED BUDGET. SCHEDULE OF REQUIREMENTS FOR GENERAL OBLIGATION BONDS, CERTIFICATE OF OBLIGATION BONDS, AND UTILITY REVENUE BONDS We're Committed To Excellence DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation Bond, Series 1976 August 15,1976 - $5,840,000 $645,000-New Police Station and Warehouse, Maintenance Building and Storage Yard; $260,000-Street improvements; $360,000-City Hall Addition; $225,000-Park Improvements; $2,400,000-Water System Improvements; $1,950,000-Sewer System Improvements TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING 2-15-95 300,000.00 5.500/0 20,250.00 320,250.00 8-15.95 12,000.00 12,000.00 332,260.00 600,000.00 2-15-96 300,000.00 4.00% 12,000.00 312,000.00 8-15-96 6,000.00 6,000.00 318,000.00 300,000.00 2-15-97 300,000.00 4.00% 6,000.00 306,000.00 306,000.00 0.00 Net Interest Cost: $3,919,500 Moody's Rating: A-1 Paying Agent: University National Bank S. & P.'s Rating: A Underwriter: RauscherPierece Securities Corp. & Assoc. K-1 K-2 DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation Bond, Series 1978 February 1,1978 - $3,525,000 $110,000-Street Improvements; $325,000-Central Fire Station and Substation; $200,000-Park Improvements; $75,000-Oversided Water Lines; City's Share; $90,000-Oversized Sewer Lines, City's Share; $2,725,000-Electrical System Improvements PAYMENT PRINCIPAL DATE AMOUNT 2/1195 $175,000.00 811/95 211/96 175,000.00 8/1/96 2/1W 175,000.00 811/97 2l1/98 200,000.00 Net Interest Cost: $1,8762,500 Paying Agent: University National Bank Underwriter: Rotan, Mosie Inc. & Assoc. TOTAL DUE PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING 5.00%. $18,125.00 $193,125.00 13,750.00 13,750.00 $206,875.00 $550,000.00 5.000/9 13,750.00 188,750.00 9,375.00 9,375.00 198,125.00 375,000.00 5.00% 9,375.00 184,375.00 5,000.00 5,000.00 189,375.00 200,000.00 5.00% 5,000.00 205,000.00 205,000.00 0.00 Moody's Rating: A-1 S. & P.'s Rating: A DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation Bond, Series II 1978 May 15,1978-33,020,000 $530,000-Street Improvements; - $1,810,000 Park System; $680,000-Police Station, Fire Station and Warehouse Maintenance Building TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING 2/15/95 $150,000.00 5.50 $21,730.00 $171,730.00 8115195 17,605.00 17,605.00 $189,335.00 $620,000.00 2/15196 150,000.00 5.50 17,605.00 167,605.00 8-15-96 13,480.00 13,480.00 181,085.00 470,000.00 2-15-97 150,000.00 5.70 13,480.00 163,480.00 8-15-97 9,205.00 9,205.00 172,685.00 320,000.00 2-15-98 150,000.00 5.70 9,205.00 159,205.00 8-15-98 4,930.00 4,930.00 164,135.00 170,000.00 2-15-99 170,000.00 5.80 4,930.00 174,930.00 174,930.00 0.00 Net Interest Cost: $1,879,080 Moody's Rating: A-1 Paying Agent: University National Bank S. & Ks Rating: A+ Underwriter: Rauscher Pierce Securities Corp. K-3 K-4 DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation Bond, Series 1984 May 1,1984 - $8,630,000 $700,000-Drainage Improvements; $2,200,000-Police Building; $555,000-Fire Station Renovation; $500,000-Public Services Renovation; $1,150,000-Park improvements; $3,525,000-Street Improvements TOTAL DUE PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR 2li/95 $450,000.00 9.65 $21,715.50 $471,715.50 $471,715.50 'Bonds maturing 2-1-96 through 2-1-04 refunded July 30, 1987 Net Interest Cost: $9,192,250 Moody's Rating: A-1 Paying Agent: First City National Bank - Houston S. & P.'s Rating: A+ Underwriter: Rotan Mosle PRINCIPAL AMOUNT OUTSTANDING $0.00 DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation Refunding Bond, Series 1987 July 30,1987 - $10,445,000 TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING 2/15/95 $610,000.00 6.60 $267,537.50 $877,537.50 8/15/95 247,407.50 247,407.50 $1,124,945.00 $6,870,000.00 2/15/96 1,045,000.00 6.80 247,407.50 1,292,407.50 8115/96 211,877.50 211,877.50 1,504,285.00 5,825,000.00 2115197 1,025,OOO.DO 7.00 211,8T7.50 1,236,877.50 8/15197 176,002.50 176,002.50 1,412,880.00 4,800,000.00 2/15/98 1,005,000.00 7.10 176,002.50 1,181,002.50 8/1We 140,325.00 140,325.00 1,321,327.50 3,795,000.00 2/15199 985,000.00 7.20 140,325.00 1,125,325.00 8115/99 104,865.00 104,865.00 1,230,190.00 2,810,000.00 2/15/00 960,000.00 7.30 104,865.00 1,064,865.00 8/15/00 69,825.00 69,825.00 1,134,690.00 1,850,000.00 2/15/01 47%000.00 7.40 69,825.00 639,825.00 8/15/O1 52,435.00 52,435.00 592,260.00 1,380,000.00 2/15102 465,000.00 7.50 52,435.00 517,435.00 8/15/02 34,997.50 34,997.50 552,432.50 915,000.00 2/15/03 460,000.00 7.60 34,997.50 494,997.50 ' 8/15103 17,517.50 17,517.50 512,515.00 455,000.00 2/15104 455,000.00 7.70 17,517.50 472,517.50 472,517.50 0.00 Net Interest Cost: $6,810,361 Moody's Rating: Aaa (INSURED) Paying Agent: First City National Bank of Houston S. & P.'s Rating: AAA (INSURED) Underwriter: Rauscher Pierce Refsnes, Inc. K-5 K-6 DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation Refunding Bond, Series 1988 July 1,1986 - $2,850,000 PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON DATE AMOUNT RATE AMOUNT PAYMENT DATE 311/95 $125,000.00 6.40 $47,875.00 $172,875.00 9/1/95 43,875.00 43,875.00 3/1196 1,350,000.00 6.50 43,875.00 1,393,875.00 Net interest Cost: $1,056,729 Moody's Rating: A-1 Paying Agent: First City National Bank of Houston S. & P.'s Rating: A+ Underwriter: Underwood, Neuhause & Co. and M Bank Capital Markets TOTAL DUE EACH FISCAL YEAR $216,750.00 1,393,875.00 PRINCIPAL AMOUNT OUTSTANDING $1,350,000.00 0.00 DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation Bond, Series 1989 November 11,1989 - $3,225,000 TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING 12/1/95 $200,000.00 7.88 $73,687.60 $273,687.50 611/96 65,812.50 65,812.50 5339,500.00 $2,025,000.00 1211/96 225,000.00 6.50 65,812.50 290,812.50 611/97 58,500.00 58,500.00 349,312.50 1,800,000.00 12/1/97 225,000.00 6.50 58,500.00 283,500.00 6/1/98 51,187.50 51,187.56 334,687.50 1,575,000.00 1211/98 225,000.00 6.50 51,187.50 276,187.50 6/1/99 43,875.00 43,875.00 320,062.50 1,350,000.00 1211/99 225,000.00 6.50 43,875.00 268,875.00 611/00 36,562.50 36,562.50 305,437.50 1,125,000.00 12/1/00 225,000.00 6.50 36,562.50 261,562.50 6/1/01 29,250.00 29,250.00 290,812.50 900,000.00 12/1/O1 225,000.00 6.50 29,250.00 254,250.00 611/02 21,937.50 21,937.50 276,187.50 675,000.00 12/1/02 225,000.00 6.50 21,937.50 246,937.50 6/1/03 14,625.00 14,625.00 261,562.50 450,000.00 12/1103 225,000.00 6.50 14,625.00 239,625.00 611104 7,312.50 7,312.50 246,937.50 225,000.00 1211104 225,000.00 6.50 7,312.50 232,312.50 6/1/05 0.00 0.00 232,312.50 0.00 Net Interest Cost: $1,816,739.5 Moody's Rating: Aaa Paying Agent: First City, Texas, Houston N.A. S. & P.'s Rating: AAA Underwriter: Painweber Inc. K-7 DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation And Refunding Bond Series 1991 December 23,1991 - $4,625,000 $2,750,000 Street Construction and Improvement; $750,000 Parks Construction and Improvements $1,125,000 Refund 1991 Series Public Property Finance Contractual Obligations TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING 2/15/95 $225,000.00 0.08 $134,287.50 $359,287.50 8/15/95 125,850.00 125,850.00 $485,137.50 $3,975,000.00 2/15/96 225,000.00 0.08 125,850.00 350,850.00 8115/96 117,412.50 117,412.50 468,262.50 3,750,000.00 2/15197 225,000.00 0.08 117,412.50 342,412.50 8/15/97 108,975.00 108,975.00 451,387.50 3,525,000.00 2/15/98 225,000.00 0.08 108,975.00 333,975.00 am/98 100,537.50 100,537.50 434,512.50 3,300,000.00 2115/99 225,000.00 0.08 100,537.50 325,537.50 8/15/99 92,100.00 92,100.00 417,637.50 3,075,000.00 2/15/00 225,000.00 0.06 92,100.00 317,100.00 8/15/00 85,800.00 85,800.00 402,900.00 2,850,000.00 2/15101 225,000.00 0.06 85,800.00 310,800.00 8115101 79,387.50 79,387.50 390,187.50 2,625,000.00 2/15/02 225,000.00 0.06 79,387.50 304,387.50 8/15/02 72,862.50 72,862.50 377,250.00 2,400,000.00 2115/03 225,000.00 0.06 72,862.50 297,862.50 8/15/03 66,112.50 66,112.50 363,975.00 2,175,000.00 2/15/04 225,000.00 0.06 66,112.50 291,112.50 8115f04 59,250.00 59,250.00 350,362.50 1,950,000.00 2/15/05 225,000.00 0.06 59,260.00 284,250.00 a/15/05 52,275.00 52,275.00 336,525.00 1,725,000.00 2115106 225,000.00 0.06 52,275.00 277,275.00 8115106 45,187.50 45,187.50 322,462.50 1,500,000.00 2/15107 250,000.00 0.06 45,187.50 295,187.50 8/15/07 37,187.50 37,187.50 332,375.00 1,260,000.00 2/15108 250,000.00 0.07 37,187.50 287,187.50 8/15/08 29,062.50 29,062.50 316,250.00 1,000,000.00 2/15/09 250,000.00 0.06 29,062.50 279,062.50 8/15/09 21,250.00 21,250.00 300,312.50 750,000.00 2/15110 250,000.00 0.06 21,250.00 271,250.00 8/15110 13,750.00 13,750.00 285,000.00 500,000.00 2/15/11 250,000.00 0.06 13,750.00 263,750.00 8/15/11 6,875.00 6,875.00 270,625.00 250,000.00 2/15/12 250,000.00 0.06 6,875.00 256,875.00 8/15/12 0.00 0.00 256,875.00 0.00 Net Interest Cost: $3,157062.50 Moody's Rating: Aaa (INSURED) Paying Agent: First City National Bank of Houston S. & P.'s Rating: AAA (INSURED) Underwriter: Prudential - Securities Incorporated DEBT SERVICE SCHEDULE OF REQUIREMENTS General Obligation And Refunding Bond Series 1994 August,1994 — $6,250,000 $3,400.00 Refunding and $2,850,000 Original Issue $1,750,000 Street Construction, $250,00 Parks (1990 Authorization), $500,000 Oversize Bridge (1984 Authorization), $350,000 Drainage improvements TOTAL DUE PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR 2/15195 $400,000.00 6.25% $195,312.50 $595,312.50 8/15/95 182,812.50 182,812.50 $778,125.00 2115196 400,000.00 6.25% $182,812.60 582,812.50 8/15196 170,312.50 170,312.50 753,125.00 2115/97 400,000.00 6.25% $170,312.50 570,312.50 8115/97 157,812.50 157,812.50 728,125.00 2115/98 400,000.00 625% $157,812.50 557,812.50 8/15/98 145,312.50 145,312.50 703,125.00 2/15/99 400,000.00 6.25% $145,312.50 545,312.50 8/15/99 132,812.60 132,812.50 678,125.00 2115/00 300,000.00 625% $132,812.50 432,812.50 8/15/00 123,437.50 123,437.50 556,250.00 2115/01 300,000.00 6.250/9 $123,437.50 423,437.50 8/15/01 114,062.50 114,062.50 537,500.00 2115102 300,000.00 6.25% $114,062.50 414,062.50 8115/02 104,687.50 104,687.60 518,750.00 2/15/03 300,000.00 6.25% $104,687.50 404,687.50 8/15/03 95,312.50 95,312.50 - 500,000.00 2/15/04 300,000.00 6.25% $95,312.60 395,312.50 8115/04 85,937.50 85,937.50 481,250.00 '2115/05 275,000.00 6.25% $85,937.50 360,937.50 8/15/05 77,343.75 77,343.75 438,281.25 2/15/06 275,000.00 625% $77,343.75 352,343.75 8/16/06 68,750.00 68,750.00 421,093.75 2115/07 275,000.00 625% $68,750.00 343,750.00 8/15/07 60,156.25 60,15625 403,906.25 2M5/08 275,000.00 625% $60,156.25 335,156.25 8/15/O8 51,562.50 51,562.50 386,718.75 2/15/09 275,000.00 62519 $51,562.50 326,562.50 8/15/09 42,968.75 42,968.75 369,531.25 2A 5/10 275,000.00 625% $42,968.75 317,968.75 8/15/10 34,375.00 34,375.00 352,343.75 2/15111 275,000.00 6.25% $34,375.00 309,375.00 8/15/11 25,781.25 25,78125 335,156.25 2/15/12 275,000.00 625% $25,781.25 300,78125 8/15/12 17,187.50 17,187.60 317,968.75 2115/13 275,000.00 625% $17,187.50 292,187.50 8115113 8,59315 8,593.75 300,781.25 2/15114 275,000.00 6.25% $8,59315 283,593.76 8/15/14 0.00 0.00 283,593.75 PRINCIPAL AMOUNT OUTSTANDING $6,250,000.00 5,850,000.00 5,450,000.00 5,050,000.00 4,650,000.00 4,250,000.00 3,950,000.00 3,650,000.00 3,350,000.00 3,050,000.00 2,750,000.00 2,475,000.00 2,200,000.00 1,925,000.00 1,650,000.00 1,375,000.00 1,100,000.00 825,000.00 550,000.00 275,000.00 0.00 K-9 K-10 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificate of Obligation #8 Utility Service Center Land Principal - $393,000 -15 years with interest rate at 12% TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING $131,000.00 6/15/95 $26,200.00 12.00% $15,720.00 $41,920.00 $41,920.00 104,800.00 6/15/96 26,200.00 12.000/9 $12,576.00 38,776.00 38,776.00 78,600.00 6/15/97 26,200.00 12.000/9 $9,432.00 35,632.00 35,632.00 52,400.00 6/15/96 26,200.00 12.00% $6,288.00 32,488.00 32,488.00 26,200.00 6/15/99 26,200.00 12.00% $0.00 26,200.00 26,200.00 0.00 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificate of Obligation #11 Issued FY 93 Principal - $400,000 - 5 years with interest rate at 70% of prime rate TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING $400,000.00 9/1194 $N,000.00 5.08% $10,150.00 $90,150.00 $98,270.00 320,000.00 3/1/95 5.08% $8,120.00 $8,120.00 9/1/95 80,000.00 5.080/9 $8,120.00 $88,120.00 94,210.00 240,000.00 3/1196 5.08% $6,090.00 $6,090.00 911/96 80,000.00 5.08% $6,090.00 $86,090.00 90,290.00 160,000.00 3/1/97 5.25% $4,200.00 $4,200.00 9/1/97 80,000.00 5.25% $4,200.00 $84,200.00 86,300.00 80,000.00 3/1/98 5.25% $2,100.00 $2,100.00 9/1198 80,000.00 5.25% $2,100.00 $82,100.00 82,100.00 0.00 K-11 K-12 DEBT SERVICE SCHEDULE OF REQUIREMENTS Certificates of Obligation —Series 1995 Principal—$1,300,000 Traffic Signalization, $400,000 and 800 Trunking, $900,000 TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON . EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING $1,300,000.00 8/15195 34,125.00 34,126.00 $34,125.00 2115/96 130,000.00 5.25% 34,125.00 164,125.00 1,170,000.00 8/16/96 30,712.50 30,712.50 194,837.50 2/15/97 130,000.00 5.25% 30,712.50 160,712.50 1,040,000.00 8115197 27,300.00 27,300.00 188,012.50 2/15198 130,000.00 5.250/9 27,300.00 157,300.00 910,000.00 8/15/98 23,887.50 23,887.60 181,187.50 2/15199 130,000.00 5.25% 23,887.60 163,887.50 780,000.00 8/15/99 20,475.00 20,475.00 174,362.50 2/15100 130,000.00 5.25% 20,475.00 150,475.00 650,000.00 8/15/00 17,062.50 17,062.60 167,537.50 2/15101 130,000.00 5.25% 17,062.50 147,062.50 520,000.00 8115/01 13,650.00 13,650.00 160,712.50 2/15102 130,000.00 5.25% 13,650.00 143,650.00 390,000.00 8/15/02 10,237.50 10,237.50 153,887.50 2/15103 130,000.00 5.25% 10,237.50 140,237.50 260,000.00 8/15103 6,825.00 6,825.00 147,062.60 2115104. 130,000.00 5.25% 6,825.00 136,825.00 130,000.00 8/15104 3,412.50 3,412.50 140,237.50 2/15105 130,000.00 5.25% 3,412.50 133,412.50 0.00 DEBT SERVICE SCHEDULE OF REQUIREMENTS Utility Revenue Bond ALL SERIES TOTAL DUE PRINCIPAL PRINCIPAL INTEREST EACH AMOUNT FISCAL YEAR AMOUNT AMOUNT FISCAL YEAR OUTSTANDING 38,335,000.00 1994-1995 3,450,000.00 2,541,150.00 5,991,150.00 34,885,000.00 1995-1996 3,910,000.00 2,658,602.75 6,568,602.75 37,075,000.00 1996-1997 3,875,000.00 2,352,443.75 6,227,443.75 33,200,000.00 1997-1998 3,725,000.00 2,055,892.50 5,780,892.50 29,475,000.00 1998-1999 3,325,000.00 1,783,761.25 5,108,761.25 26,150,000.00 1999-2000 3,270,000.00 1,556,273.75 4,826,273.75 22,880,000.00 2000-2001 2,685,000.00 1,358,143.75 4,043,143.75 20,195,000.00 2001-2002 1,780,000.00 1,207,593.75 2,987,593.75 18,415,000.00 2002-2003 1,780,000.00 1,099,531.25 2,879,531.25 16,635,000.00 2003-2004 1,780,000.00 991,093.75 2,771,093.75 14,855,000.00 2004-2005 1,880,000.00 879,093.75 2,759,093.75 12,975,000.00 2005-2006 1,880,000.00 763,468.75 2,643,468.75 11,095,000.00 2006-2007 1,380,000.00 663,906.25 2,043,906.25 9,715,060.00 2007-2008 1,380,000.00 580,468.75 1,960,468.75 8,335,000.00 2008-2009 1,380,000.00 496,906.25 1,876,906.25 6,955,000.00 2009-2010 1,380,000.00 413,343.75 1,793,343.75 5,575,000.00 2010-2011 1,380,000.00 329,656.25 1,709,656.25 4,195,000.00 2011-2012 1,380,000.00 245,843.75 1,625,843.75 2,815,000.00 2012-2013 1,380,000.00 162,031.25 1,542,031.25 1,435,000.00 2013-2014 1,130,000.00 69,593.75 1,199,593.75 305,000.00 2014-2015 305,000.00 9531.25 314,531.25 0.00 K-13 K-14 DEBT SERVICE SCHEDULE OF REQUIREMENTS Utility System Revenue Refunding Bonds, Series 1985 January 15,1984 - $34,185,000 TOTAL DUE PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR 2-1-95 2,205,000.00 8.90 526,512.50 2,731,512.50 8-145 428,390.00 428,390.00 3,159,902.50 2-1-96 2,205,000.00 9.00 428,390.00 2,633,390.00 8-1-96 329,165.00 329,165.00 2,962,555.00 2-1-97 2,055,000.00 9.10 329,165.00 2,384,165.00 8-1-97 235,662.50 235,662.50 2,619,827.50 2-1-98 2,000,000.00 9.25 235,662.50 2,235,662.50 6-1-98 143,162.50 143,162.50 2,378,825.00 2-1-99 1,525,000.00 9.40 143,162.50 1,668,162.50 8-1-99 71,487.50 71,487.50 1,739,650.00 2-1-00 600,000.00 9.50 71,487.50 671,487.50 8-1-00 42,987.50 42,987.50 714,475.00 2-1-01 905,000.00 9.50 42,987.50 947,987.50 8-1-01 0.00 947,987.50 Net Interest Cost: $31,186,936 Moody's Rating: Aaa Paying Agent: First City National Bank of Houston S. & P: s Rating: AAA Underwriter: Rauscher Pierce Refsnes, Inc. NOTE: $1,150,000 WAS REFUNDED IN 1993. THIS IS WHY THE DEBT SERVICE SCHEDULE HAS CHANGED. PRINCIPAL AMOUNT OUTSTANDING 9,290,000.00 7,085,000.00 5,030,000.00 3,030,000.00 1,505,000.00 905,000.00 0.00 DEBT SERVICE SCHEDULE OF REQUIREMENTS Utility System Revenue Bonds, Series 1990 November 1,1990 - $4,800,000 TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE FISCAL YEAR OUTSTANDING 2-1-94 100,000.00 8.5000 162,250.00 262,260.00 8-1-94 158,000.00 168,000.00 420,250.00 4,500,000.00 2-1-95 200,000.00 8.5000 158,000.00 358,000.00 8-1-95 149,600.00 149,500.00 607,500.00 4,300,000.00 2-1-96 300,000.00 8.5000 149,500.00 449,500.00 8-1-96 136,750.00 136,750.00 586,250.00 4,000,000.00 2-1-97 300,000.00 8.5000 136,750.00 436,750.00 8-1-97 124,000.00 124,000.00 560,750.00 3,700,000.00 2-1-98 300,000.00 8.5000 124,000.00 424,000.00 8-1-98 111,250.00 111,260.00 535,250.00 3,400,000.00 2-1-99 400,000.00 6.8750 111,250.U0 511,250.00 8-1-99 97,500.00 97,500.00 608,750.00 3,000,000.00 2-1-00 400,000.00 6.5000 97,500.00 497,500.00 8-1-00 84,500.00 84,500.00 582,000.00 2,600,000.00 2-1-01 400,000.00 6.5000 84,500.00 484,500.00 8-1-01 71,600.00 71,500.00 556,000.00 2,200,000.00 2-1-02 400,000.00 6.5000 71,500.00 471,500.00 8-1-02 58,600.00 58,500.00 530,000.00 1,800,000.00 2-1-03 400,000.00 6.5000 58,500.00 458,500.00 8-1-03 45,500.00 45,500.00 504,000.00 1,400,000.00 2-1-04 400,000.00 6.5000 45,500.00 446,500.00 8-1-04 32,500.00 32,500.00 478,000.00 1,000,000.00 2-1-05 500,000.00 6.5000 32,500.00 632,500.00 8-1-05 16,250.00 16,2b0.00 548,750.00 500,000.00 2-1-06 500,000.00 6.5000 16,250.00 516,250.00 8-1-06 0.00 516,250.00 0.00 Net Interest Cost: $3,255,075 Moody's Rating: Aaa Paying Agent: First City National Bank of Houston S. & P: s Rating: AAA Underwriter: Prudential-Bache Securities, Mgr. K-15 K-16 DEBT SERVICE SCHEDULE OF REQUIREMENTS UTILITY REVENUE BOND 1993 SERIES ELECTRIC PROJECTS Principal - $1,000,000 SEWER PROJECTS Principal - $3,700,000 - 20 years with 7% interest rate. REFUNDING PRINCIPAL - $1,150,000 TOTAL a $5,850,000 TOTAL DUE PRINCIPAL PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON EACH AMOUNT DATE AMOUNT RATE AMOUNT PAYMENT DATE YEAR OUTSTANDING 2-1-94 10,000.00 6.50% 197,948.33 207,948.33 8-1-94 148,136.25 148,136.26 356,084.58 5,840,000.00 2-1-95 220,000.00 6.50% 148,136.25 368,13625 8-1-95 140,986.25 140,986.25 509,122.50 5,620,000.00 2-1-96 275,000.00 6.50% 140,986.25 415,986.25 8-1-96 132,048.76 132,048.75 548,035.00 5,345,000.00 2-1-97 390,000.00 4.75% 132,048.75 522,048.75 8-1-97 122,786.25 122,78625 644,835.00 4,955,000.00 2-1-98 295,000.00 4.05% 122,786.25 417,78625 8-1-98 116,812.50 116,812.50 534,598.75 4,660,000.00 2-1-99 270,000.00 4.20% 116,812.50 386,812.50 8-1-99 111,142.50 111,142.50 497,955.00 4,390,000.00 2-1-00 1,140,000.00 4.40% 111,142.50 1,251,142.50 8-1-00 86,062.50 86,062.50 1,337,205.00 3,250,000.00 2-1-01 250,000.00 4.60% 86,062.50 336,062.50 8-1-01 80,312.50 80,312.50 416,375.00 3,000,000.00 2-1-02 250,000.00 4.80% 80,312.50 330,312.50 8-1-02 74,312.50 74,312.50 404,625.00 2,750,000.00 2-1-03 250,000.00 5.00% 74,312.50 324,312.50 8-1-03 68,062.50 68,062.50 392,375.00 2,500,000.00 2-1-04 250,000.00 5.10% 68,062.50 318,062.60 8-1-04 61,687.50 61,687.50 379,750.00 2,250,000.00 2-1-05 250,000.00 5.25% 61,687.50 311,687.50 8-1-05 55,125.00 56,125.00 366,812.50 2,000,000.00 2-1-06 250,000.00 5.40% 55,125.00 305,126.00 8-1-06 48,375.00 48,375.00 353,500.00 1,750,000.00 2-1-07 250,000.00 5.40% 48,375.00 298,375.00 8-1-07 41,625.00 41,625.00 340,000.00 1,500,000.00 2-1-08 250,000.00 6.50% 41,625.00 291,625.00 8-1-08 34,750.00 34,750.00 326,375.00 1,250,000.00 2-1-09 250,000.00 5.50% 34,750.00 284,750.00 8-1-09 27,875.00 27,875.00 312,625.00 1,000,000.00 2-1-10 250,000.00 5.50% 27,875.00 277,875.00 8-1-10 21,000.00 21,000.00 298,875.00 750,000.00 2-1-11 250,000.00 5.60% 21,000.00 271,000.00 8-1-11 14,000.00 14,000.00 285,000.00 500,000.00 2-1-12 250,000.00 5.60% 14,000.00 264,000.00 8-1712 7,000.00 7,000.00 271,000.00 250,000.00 2-1-13 250,000.00 5.60% 7,000.00 257,000.00 257,000.00 0.00 PAYMENT DATE 2-15-95 8.15-96 2-15-96 8-15-96 2-15-97 8-15-97 2-15-98 8-15-98 2-15-99 8-15-99 2-15-00 8-15-00 2-15-01 8-15-01 2-15-02 8-15-02 2-15-03 8.15-03 2-15-04 8-15-04 2-15-05 8-15-05 215-06 8-15-06 2-15-07 8-15-07 2-15-08 8-15-08 2-15-09 8-15-09 2-15-10 8-15-10 2-15-11 8-15-11 2-15-12 8-15-12 2-15-13 8.15-13 2-15-14 . DEBT SERVICE SCHEDULE OF REQUIREMENTS UTILITY REVENUE BONDS SERIES 1994 PRINCIPAL $16,500,000 AT 6.25°/k INTEREST ESTIMATED ESTIMATED ESTIMATED PRINCIPAL INTEREST INTEREST TOTAL DUE ON AMOUNT RATE AMOUNT PAYMENT DATE 825,000.00 6.250/6 507,500.00 1,332,500.00 482,125.00 482,123.00 825,000.00 6.251/9 497,750.00 1,307,125.00 472,375.00 456,750.00 825,000.00 6.250/9 472,375.00 1,281,760.00 447,000.00 431,375.00 825,000.00 6.25% 447,000.00 1,256,375.00 421,625.00 406,000.00 825,000.00 6.250/6 421,625.00 1,231,000.00 396,250.00 380,625.00 825,000.00 6.25% 396,250.00 1,205,625.00 370,875.00 355,250.00 825,000.00 6.25% 370,875.00 1,160,250.00 345,500.00 329,875.00 825,000.00 6.251/6 345,500.00 1,154,875.00 320,125.00 304,500.00 825,000.00 6.25% 320,125.00 1;129,500.00 294,750.00 279,126.00 825,000.00 6.25% 294,750.00 1,104,125.00 269,375.00 253,750.00 825,000.00 6.25% 269,375.00 1,078,750.00 244,000.00 228,375.00 825,000.00 6.25% 244,000.00 1,053,375.00 218,625.00 203,000.00 825,000.00 6.25% 218,625.00 1,028,000.00 193,250.00 177,625.00 825,000.00 6.250/9 193,250.00 1,002,625.00 167,075.00 152,250.00 825,000.00 6.25°/a 167,875.00 977,250.00 142,600.00 126,875.00 825,000.00 6.25% 142,500.00 951,875.00 117,125.00 101,600.00 825,000.00 6.25% 117,125.00 926,500.00 91,750.00 76,125.00 825,000.00 6.25% 91,750.00 901,125.00 66,375.00 50,750.00 825,000.00 6.25% 66,375.00 875,750.00 41,000.00 25,375.00 825,000.00 6.250/9 41,000.00 850,375.00 K-17 TOTAL DUE EACH YEAR 1,814,625.00 1,763,875.00 1,713,125.00 1,662,375.00 1,611,625.00 1,560,875.00 1,510,125.00 1,459,375.00 1,408,625.00 1,357,875.00 1,307,125.00 1,266,375.00 1,205,625.00 1,154,875.00 1,104,125.00 1,053,375.00 1,002,625.00 951,875.00 901,125.00 850,375.00 ESTIMATED PRINCIPAL AMOUNT OUTSTANDING 16,500,000.00 15,675,000.00 14,850,000.00 14,025,000.00 13,200,000.00 12,375,000.00 11,550,000.00 10,725,000.00 9,900,000.00 9,075,000.00 8,250,000.00 7,425,000.00 6,600,000.00 5,775,000.00 4,950,000.00 4,125,000.00 3,300,000.00 2,475,000.00 1,650,000.00 825,000.00 0.00 K-18 DEBT SERVICE SCHEDULE OF REQUIREMENTS UTILITY REVENUE BONDS SERIES 1995 PRINCIPAL $6,100,000 AT 6.25% INTEREST ESTIMATED ESTIMATED ESTIMATED PAYMENT PRINCIPAL INTEREST INTEREST TOTAL DUE ON TOTAL DUE DATE AMOUNT RATE AMOUNT PAYMENT DATE EACH YEAR 2-15-96 305,000.00 6.25% 190,625.00 495,625.00 676,718.75 8-15-96 181,093.75 181,093.75 2-15-97 305,000.00 6.25% 181,093.75 486,093.75 657,656.25 8-15-97 171,562.50 171,562.50 2-15-98 305,000.00 6.251/, 171,562.50 476,562.50 638,593.75 8-15-98 162,031.25 162,031.25 2-15-99 305,000.00 6.25%, 162,031.25 467,031.25 619,531.25 8-15-99 152,500.00 152,500.00 2-15-00 305,000.00 6.251/6 152,500.00 457,500.00 600,468.75 8-15-00 142,968.75 142,968.75 2-15-01 305,000.00 6.250/9 142,968.75 447,968.75 581,406.25 8-15-01 133,437.50 133,437.50 2-15-02 305,000.00 6.25% 133,437.50 438,437.50 562,343.75 8-15-02 123,906.25 123,906.25 2-15-03 305,000.00 6.250/, 123,906.25 428,906.25 643,281.25 8-15-03 114,375.00 114,375.00 2-15-04 305,000.00 6.25% 114,375.00 419,375.00 524,218.75 8-15-04 104,843.75 104,843.75. 2-15-05 305,000.00 6.25% 104,843.75 409,843.75 505,156.25 8-15-05 95,312.50 95,312.50 2-15-06 305,000.00 6.25% 95,312.50 400,312.60 486,093.75 8-15-06 85,781.26 85,781.25 2-15-07 305,000.00 6.250/6 85,781.26 390,781.25 467,031.25 8-15-07 76,250.00 76,250.00 2-15-08 305,000.00 6.250/9 76,250.00 381,250.00 447,968.75 8-15-08 66,718.75 66,718.75 2-15-09 305,000.00 6.25%' 66,718.75 371,718.75 428,906.25 8-15-09 57,187.50 57,187.50 2-15-10 305,000.00 6.25% 57,187.50 362,187.50 409,843.75 8-15-10 47,656.26 47,656.25 2-15-11 305,000.00 6.25% 47,656.25 352,656.25 390,78125 8-15-11 38,125.00 38,125.00 2-15-12 305,000.00 6.25% 38,125.00 343,125.00. 371,718.75 8-15-12 28,59335 28,593.75 2-15-13 305,000.00 6.25% 28,593.75 333,593.75 352,65625 8-15-13 19,062.50 19,062.50 2-15-14 305,000.00 6.250/9 19,062.50 324,062.50 333,593.75 8-15-14 9,531.25 9,531.25 2-15-15 305,000.00 6.25% 9,53125 314,531.25 314,53125 ESTIMATED PRINCIPAL AMOUNT OUTSTANDING 6,100,000.00 5,795,000.00 5,490,000.00 5,185,000.00 4,880,000.00 4,575,000.00 4,270,000.00 3,965,000.00 3,660,000.00 3,355,000.00 3,050,000.00 2,745,000.00 2,440,000.00 2,136,000.00 1,830,000.00 1,525,000.00 1,220,000.00 915,000.00 610,000.00 305,000.00 0.00 GUIDE TO AUTOMATION We're Committed To Excellence GUIDE TO AUTOMATION FOR COLLEGE STATION In 1988, the City of College Station started the implementation of a three year Management Information Services (MIS) plan developed by LWFW. Quantifying the plan's success is easy in some aspects, difficult in other aspects. Computer automation is only a tool that allows professionals to increase their efficiency and productivity. The line separating laurels placed between people or machine can many times become indistinguishable. Any such accolades must first be placed on City staff, for without staff drive and diligence, automation certainly would not have been possible. Realizing that automation, like success, is a journey not a destination, in December, 1992, the Basic Services Team (BST) commissioned MIS to update the plan with a new three year Guide to Automation. The members of the BST voiced confidence in developing a strategic plan with in-house staff rather than out source the study as had been done previously. MIS .was honored with the decision because they recognized that the City's data is an asset whose value is so great that it is indeterminable. - There were many factors to consider in determining the implementation plan for the City of College Station. The major projects to be included for the next three years were basically established even before MIS was asked to prepare the automation plan. Those major projects include networking the City, installing the Customer Information System, installing the Geographical Information System, and replacing the hardware for the Public Safety System. The order of the major projects, in addition to many of the other projects determined by the needs assessment, has been scheduled over the next three years. Each verified need had to be analyzed to establish its importance to the City. To be included in the plan, the need had to improve public safety, reduce the City's liability., increase productivity, or decrease costs. Then, the determination had to be made whether the need was affordable and whether there was available MIS staff to devote the necessary time to the projects. MIS researched the latest available technology and prices and found it both exciting and discouraging to see how quickly technology is changing. The excitement comes from being able to provide the City with systems and methods that were so recently unthinkable and at prices that continue to decrease. At the same time, it is discouraging to MIS to think that a system could be chosen today that an unforeseen announcement could be made at any time that would make the installation either obsolete or at least extremely overpriced. The following three year automation financial plan for the City of College Station is, therefore, as the Management Information Services Department sees it today. It is important to note that at the end of three years, nor at any time, will the automation plan be completely finished. Forces within the City and outside of the City will continue to require changes for both hardware and particularly for software. As a result, the plan, as it now exists, will -be expected to see some modifications even within the next three years. It is reassuring, however, to note that at no future time should the City be looking at so many major or costly changes as are presently needed. It was exciting to learn, when comparing automation in the City of College Station with like cities, that our city, in most cases, is not behind. College Station rates highly in its present automation status, and with the implementation of this plan, the City will remain in the forefront of technology and will, therefore, be able to provide the citizens with the best service while carefully guarding the value of each citizen's investment., L-1 L-2 COSTS OF PLAN FOR 1ST YEAR FISCAL YEAR 1994-1995 PROJECT 1 Install Network at Public Services 2 Continue Customer Information System Installation 3 Install Network at Parks & Recreation & Add Computers For Parks (13), Municipal Court (2), and Personnel (2) 4 Install TLETS Interface at Police Department 5 Partial Installation of Wide Area Network 6 Complete Dial -in Network 7 Personal Computer & Printer Replacements 8 Software Upgrades and Licenses 9 Backup and Disaster Recovery for Network 10 Network Management Software 11 Specialized Software TOTAL COSTS OF PLAN FOR 1ST YEAR LESS: YEARLY FUNDED IN BUDGET LESS: #4 TLETS FUNDED PROJECT TOTAL FUNDING REQUIRED FOR 1ST YEAR NET CHANGE OPERATING CAPITAL AND TOTAL METHOD OF COST MAINTENANCE COSTS FUNDING 5,200 520 5,720 CIP 226,000 57,980 283,980 CIP 45,200 4,520 49,720 CIP 25,000 1,200 26,200 PRIOR CIP 69,834 40,283 110,117 CIP 10,000 1,000 11,000 CIP 22,870 0 22,870 FUNDED BUDGET 20,000 500 20,500 FUNDED BUDGET 27,130 2,713 29,843 FUNDED BUDGET 45,000 4,500 49,500 FUNDED BUDGET 30,000 3,000 33,000 FUNDED BUDGET 526,234 116,216 642,450 (145,000) (25,000) 472,450 COSTS OF PLAN FOR 2ND YEAR FISCAL YEAR 19954996 PROJECT 1 Wastewater Network 2 Complete Installation of Wide Area Network 3 Install City -Wide Work Order System 4 Expansion of GIS System 5 Start Installation of Imaging throughout the City 6 Ability to fax from each personal computer 7 Complete Installation of Customer Information System 8 Accounting Teminals Changed to Network Computers 9 Personal Computer & Printer Replacements 10 Software Upgrades and Licenses 11 Backup and Disaster Recovery for Networks 12 Specialized Software TOTAL COSTS OF PLAN FOR 2ND YEAR LESS: YEARLY FUNDED IN BUDGET PLUS: CARRYOVER COST OF O & M TOTAL FUNDING REQUIRED FOR 2ND YEAR CAPITAL COST 19,891 41,781 222,000 49,409 200,000 18,537 57,000 13,000 50,000 20,000 20,000 30,000 741,618 NET CHANGE - OPERATING AND MAINTENANCE 1,989 4,178 56,000 7,000 75,000 1,853 48,600 1,300 0 500 TOTAL METHOD OF COSTS FUNDING 21,880 CIP 45,959 CIP 278,000 PART UTIL FUND 56,409 CIP 275,000 CIP 20,390 CIP 105,600 CIP 14,300 CIP 60,000 FUNDED BUDGET 20,500 FUNDED BUDGET 2,000 22,000 CIP 3,000 33,000 FUNDED BUDGET 201,420 943,038 (100,000) 58,236 901,274 L-3 L-4 COSTS OF PLAN FOR 3RD YEAR FISCAL YEAR 1996-1997 1 Complete Installation of Imaging System 2 Upgrade or Replace AS/400 3 Installation of Mobile Data Systems and Software 4 Personal Computer & Printer Replacements 5 Software Upgrades and Licenses 6 Specialized Software TOTAL COSTS OF PLAN FOR 3RD YEAR LESS: YEARLY FUNDED IN BUDGET PLUS: CARRYOVER COST OF O & M TOTAL FUNDING REQUIRED FOR 3RD YEAR CAPITAL COST 200,000 530,000 752,000 30,000 20,000 20,000 1,552,000 NET CHANGE OPERATING AND MAINTENANCE 75,000 20,810 82,000 0 TOTAL COSTS 275,000 560,810 METHOD OF FUNDING CIP CIP 834,000 CIP 30,000 FUNDED BUDGET 500 20,500 FUNDED BUDGET 2,000 22,000 FUNDED BUDGET 180,310 1,732,310 (70,000) 184,656 1,846,966 ON -GOING YEARLY CARRYOVER COST OF 0 a M 364,966 DEPT OPERATING OR DEPT PROJECT NETWORK GIS 1ST YEAR Customer Info. System UTILITY -CAPITAL Public Services Network MIS -CAPITAL 5200 Parks & Rec. Network MIS -CAPITAL 45200 TLETS Interface - PO MIS -CAPITAL Wide Area Network MIS -CAPITAL 69834 Dial -in Network MIS -CAPITAL 10000 Hardware Replacement MIS -OPERATING Software Upgrades MIS -OPERATING Spare Parts MIS -OPERATING Network Mgmt Software MIS -CAPITAL 45000 Specialized Software MIS -OPERATING TOTAL 1ST YEAR 175234 0 2ND YEAR Wastewater Network MIS -CAPITAL 19891 Complete Wide Area Network MIS -CAPITAL 41781 Install Work Order System PART UTIL FUND GIS System Expansion UTILITY -CAPITAL 49409 Imaging throughout City MIS -CAPITAL Fax from Personal Computers MIS -CAPITAL 18537 Complete Install CIS UTILITY -CAPITAL - Accountinq Network MIS -CAPITAL 13000 Hardware Replacement MIS -OPERATING Software Upgrades MIS -OPERATING Spare Parts MIS -CAPITAL 20000 Specialized Software MIS -OPERATING TOTAL 2ND YEAR 113209 49409 3RD YEAR Complete Imaging System MIS -CAPITAL Upgrade/Replace AS/400 MIS -CAPITAL Install MDT d Software MIS -CAPITAL Hardware Replacement MIS -OPERATING Software Upgrades MIS -OPERATING Specialized Software MIS -OPERATING TOTAL 3RD YEAR 0 0 Financial Plan Capital Cost Summary CIS WORK ORDER PUBLIC SAFETY IMAGING AS/400 SOFTWARE HARDWARE TOTALS 226000 226000 5200 45200 25000 25000 69834 10000 22870 22870 20000 20000 27130 27130 45000 30000 30000 226000 0 25000 50000 50000 626234 19891 41781 222000 222000 49409 200000 200000 18537 '57000 57000 13000 50000 50000 20000 20000 20000 30000 .30000 67000 222000 0 200000 0 60000 50000 741618 200000 200000 530000 530000 752000 752000 30000 30000 20000 20000 20000 20000 0 0 762000 200000 630000 40000 30000 1552000 L-5 I We're Committed 4 "*P;O0,40 �I Q F'. 1� To Excellence a cn 0 J We're Committed 1w, 0 r IC 1"092 To Excellence GLOSSARY Aooropriation: A legal authorization granted by the Council to make or incur expenditures/expenses for specific purposes. Bank Deoository Aareement: A contract between a municipality and a depository, negotiated and entered into in accordance with the specification of Local Government Code, Title 4, Chapter 105, Subchapter B, which sets forth the agreements between the parties regarding banking services. Budget: A plan, approved by the Council, of financial operation embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of funding these expenditure estimates. BVSWMA: Brazos Valley Solid Waste Management Agency. BVSWMA was formed under a joint solid waste management agreement between the cities of College Station and Bryan to cooperatively operate a joint landfill facility for the proper disposal of solid waste for the two cities and outside customers. Caoital/Maior Proiect Expenditure/Expense: An expenditure/expense which results in the 'acquisition or addition of a fixed asset or the improvement to an existing fixed asset. Cpsh Basis: Method of accounting and budgeting which recognizes revenues when received and expenditures when paid. Certificate of Obliaation (C.O.): Long-term debt which is authorized by the City Council and does not require prior voter approval. Chart of Accounts: A chart detailing the system of . general ledger accounts. Citv Council: The current elected officials of the City as set forth in the City's Charter. Citv Manaaer: The individual appointed by the City Council who is responsible for the administration of the affairs of the City. M-1 Competitive biddina process: The process following State law requiring that for purchases of $15,000 or more, a city must advertise, solicit, and publicly open sealed bids from prospective vendors. After a review period, the Council then awards the bid to the successful bidder. Contract Obliaation Bonds: Long-term debt which places the assets purchased or constructed as a part of the security for the issue. Current Expense: An obligation of a City as a result of an incurred expenditure/expense that is due for payment within a twelve (12) month period. Current Revenue: The revenues or resources of a City convertible to cash within a twelve (12) month period. Emeraencv: An unexpected occurrence, i.e., damaging weather conditions, that requires the unplanned use of City funds. Encumbrance: Obligation to expend appropriated monies as a result of a processed purchase order or a contract for purchases legally entered on behalf of the City. Equity: See Fund Balance. Expenditure/Expen5g: Decreases in net financial resources for the purpose of acquiring goods or. services. The General Fund recognizes expenditures and the Proprietary Funds recognize expenses. Facsimile Sianature Maphine: A mechanical device used to imprint signatures upon City vouchers rendering them negotiable instruments. Finance Director: The person appointed by the City Manager who is responsible for recording and reporting the financial activities of the City and for making recommendations regarding fiscal policies. Fiscal Year: 12 month budget period, generally extending from October 1st through the following September 30th. Fixed Assets: Asset of a long-term nature which are intended to continue to be held or used, such as land, building, improvements other than buildings, machinery, and equipment. M-2 Fund: An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance (Eauitv): The excess of fund assets over liabilities. Accumulated balances are the result of continual excess of revenues over expenditures/expenses. A negative fund balance is a deficit balance. AAP: See Generally Accepted Accounting Principles. General and Administrative Costs: Costs associated with the administration of City services. General Fund: The City fund used to account for all financial resource and expenditures of the City except those required to be accounted for in another fund. General Ledger: The collection of accounts reflecting the financial position and results of operations for the City. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of and guidelines to financial accounting and reporting as set forth by the Governmental Accounting Standards Board (GASB). FOA: Government Finance Officers Association of the United States and Canada. Governmental Accounting Standards Board: The authoritative accounting and financial reporting standard -setting body for government agencies. Investments: Securities held for the production of revenues in the form of interest. Line Item Budaet: The presentation of the City's adopted budget in a format presenting each Department's approved expenditure/expense by specific account. Long -Term Debt: Obligation of the City with a remaining maturity term of more than one (1) year. Management Letter: A written report from the independent auditors to the Council reflecting observations and suggestions as a result of the audit process. Net Working Capital: Current Assets less Current Liabilities. Non -Recurring Revenues: Resources recognized by the City that are unique and occur only one time or without pattern. Official Budget: The budget as adopted by the Council. One -Time Revenues: See Non -Recurring Revenues. Operating Budget: A plan, approved by the Council, of financial operations embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of financing them. Proprietary Funds: See Utility Funds. Purchase Order Svstem:, A City's system of using documents authorizing the delivery of specified merchandise or services and making a charge for them. Reserves: An account used to designate a portion of the fund balance (equity) as legally segregated for a specific future use. Retained Earnings: The equity account reflecting the accumulated earnings of the Utility Funds. Revenues (Resources): An increase in assets due to the performance of a service or the sale of goods. In the General Fund, revenues are recognized when earned, measurable, and reasonably assured to be received within 60 days. Risk: The liability, either realized or potential, related to the City's daily operations. Tax Lew: The total amount of taxes imposed by the City on taxable property, as determined by the Brazos County Appraisal District, within the City's corporate limits. User -Based Fee/Charae: A monetary fee or charge placed upon the user of services of the City. Utilitv Funds: The funds used to account for operations of the City's electric, water, sanitary sewer, and solid waste disposal activities. Undesianated Fund Balance, That portion of fund balance that is unencumbered from any obligation of the City. M-3 We're Committed C W, 0 r IC -09R To Excellence